Exercise 23-19 The accounts below appear in the ledger of Pearl Company. Retained Earnings Dr. Jan. 1, 2020 Credit Balance Aug. 15 Dividends (cash) $14,800 Dec. 31 Net Income for 2020 Cr. Bal. $41,700 26,900 67,200 $40,300 Dr. Cr. Jan. 1, 2020 Aug. 3 Sept. 10 Nov. 15 Equipment Debit Balance Purchase of Equipment Cost of Equipment Constructed Equipment Sold $62,100 $ 47,900 Bal. $140,800 202,900 250,800 194,300 $56,500 Dr. Cr. Bal. Jan. 1, 2020 Apr. 8 Nov. 15 Dec. 31 Accumulated Depreciation- Equipment Credit Balance Major Repairs Accum. Depreciation on Equipment Sold Depreciation for 2020 $20,700 25,500 $83,700 63,000 37,500 54,400 $16,900 Prepare entries in journal form for all adjustments that should be made on a worksheet for a statement of cash flows. The loss on sale of equipment (November 15) was $5,800. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit (To record cash dividends.) (To record net income.) > (To record depreciation expense.) (To record new Equipment.) > (To record repairs.) > (To record cale of Fauinment