Sunland Inc. purchases a patent on January $1,2018$ for $$135000.$ At the time of purchase,

Sunland estimated that the patent had a useful life of $12$ years. The company uses the straight$-$

line method to amortize the patent, and annual impairment tests showed no impairment of the

patent's value. The patent is sold on January $1,2023,$ for $$84700.$ Which of the following is

recorded when the asset is sold?

cr$.$ Patents $$84700$

dr$.$ Loss on disposal $$17386$

dr$.$ Accumulated amortization $$56250$

cr$.$ Gain on disposal $$6136$