Presented below are selected transactions for the Carla Vista Company for 2023. Jan Retired a piece of equipment that was purchased on January 1, 2013. The equipment cost $202,500 on that date and had a useful life of 10 years with no salvage value. 1 Sold equipment for $102,600 that was purchased on January 1, 2020. The equipment cost $283,500 and had a useful life of 5 years with no salvage value. April 30 Discarded equipment that was purchased on June 30, 2019. The equipment cost $113,400 and was depreciated on a 5-year useful life with a salvage value of $5,400. 31 Dec. Journalize all entries required as a result of the above transactions. Carla Vista Company uses the straight-line method of depreciation and has recorded depreciation through December 31, 2022. (Credit account titles are automatically indented when the 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 Date Jan. 1 April 30 (To record depreciation) (To record sale of equipment) Dec. 31 List of Accounts Accounts Payable Accounts Receivable Accumulated Depreciation-Buildings Accumulated Depreciation-Equipment Accumulated Depreciation-Plant Assets Advertising Expense Allowance for Doubtful Accounts Amortization Expense Bad Debt Expense Buildings Cash Common Stock Copyrights Cost of Goods Sold Depreciation Expense Dividends Equipment Franchise Freight-In Gain on Disposal of Plant Assets Goodwill Income Tax Expense Income Taxes Payable Insurance Expense Interest Expense Interest Payable Interest Receivable Interest Revenue Inventory Land Land Improvements Loss on Disposal of Plant Assets Maintenance and Repairs Expense No Entry Notes Payable Notes Receivable Other Operating Expenses Patents Plant Assets Prepaid Insurance Property Tax Expense Research and Development Expense Revaluation Surplus Retained Earnings Salaries and Wages Expense Salaries and Wages Payable Sales Revenue