The accounts below appear in the ledger of Carla Company Retained Earnings Dr. Cr. Bal. Jan. 1.2020 Credit Balance $42.300 Aug. 15 Dividends (cash $15,000 27.300 Dec 31 Net Income for 2020 $39,800 67.100 Equipment Dr. Cr. Bal. Jan 1, 2020 Debit Balance $141.100 Aug 3 $61.800 202.900 Sept. 10 Purchase of Equipment Cost of Equipment Constructed Equipment Sold 47,600 250.500 Nov 15 $56,300 194,200 Accumulated Depreciation-Equipment Dr. Cr. Bal. Jan. 1.2020 Credit Balance $83,300 Apr. 8 Major Repairs $21.100 62 200 Nov. 15 25,400 36,800 Accum. Depreciation on Equipment Sold Depreciation for 2020 Dec 31 $16,700 53.500 Prepare entries in journal form for all adjustments that should be made on a worksheet for a statement of cash flows. The loss ons of equipment (November 15) was $5,800 (Credit account titles are automatically indented when amount is entered. Do not indent monum If no entry is required, select "No entry for the account titles and enter for the amounts.) Account Titles and Explanation Debit Credit Retained Earnings 15200 Financing-Cash Dividends 15200 (To record cash dividends.) Operating -- Net Incomo 40400 Retained Earnings 40400 (To record net income.) Operatin-Depreciation Expense 16900 Operating --Depreciation Expense 16900 Accumulated Depreciation-Equipment 16900 (To record depreciation expense.) Equipment 62200 Investing - Purchase of Equipment 62000 Investing - Construction of Equipment (To record new Equipment.) INIC Accumulated Depreciation Equipment 20900 Financing-Extraordinary Repairs to Equipment 20900 (To record repairs.) Operating - Loss on Sale of Equipment 24900 Accumulated Depreciation--Equipment 25400 1.67/2 Investing - Purchase of Equipment 62000 Investing-Construction of Equipment (To record new Equipment.) Accumulated Depreciation-Equipment 20900 Financing-Extraordinary Repairs to Equipment 20900 (To record repairs.) Operating-Loss on Sale of Equipment 24900 UUT Accumulated Depreciation-Equipment 25400 Investing-Sale of Equipment 5800 Equipment (To record sale of Equipment.)