Oriole Enterprises purchased a patent on January $1,2018,$ for $$86,800.$ At the time of purchase, Oriole estimated that the patent had

a useful life of $10$ years. Oriole used the straight$-$line method to amortize the patent, and annual impairment tests showed no

impairment of the patent's value. On January $1,2023,$ Oriole sold the patent for $$57,288.$ Prepare the journal entry to record the sale

of the patent. $($If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. Credit account titles

are automatically indented when amount is entered. Do not indent manually. List all debit entries before credit entries.$)$

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