The accounts below appear in the ledger of Marigold Company.

		Retained Earnings		Dr.		Cr.		Bal.
Jan. 1, 2017		Credit Balance						$42,100
Aug. 15		Dividends (cash)		$15,200				26,900
Dec. 31		Net Income for 2017				$40,100		67,000
		Equipment		Dr.		Cr.		Bal.
Jan. 1, 2017		Debit Balance						$139,800
Aug. 3		Purchase of Equipment		$62,200				202,000
Sept. 10		Cost of Equipment Constructed		48,500				250,500
Nov. 15		Equipment Sold				$55,600		194,900
		Accumulated DepreciationEquipment		Dr.		Cr.		Bal.
Jan. 1, 2017		Credit Balance						$84,000
Apr. 8		Major Repairs		$20,900				63,100
Nov. 15		Accum. Depreciation on Equipment Sold		25,400				37,700
Dec. 31		Depreciation for 2017				$16,700		54,400

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.