The accounts below appear in the ledger of Metlock Company.

		Retained Earnings		Dr.		Cr.		Bal.
Jan. 1, 2017		Credit Balance						$41,600
Aug. 15		Dividends (cash)		$15,000				26,600
Dec. 31		Net Income for 2017				$39,600		66,200
		Equipment		Dr.		Cr.		Bal.
Jan. 1, 2017		Debit Balance						$140,800
Aug. 3		Purchase of Equipment		$61,700				202,500
Sept. 10		Cost of Equipment Constructed		48,000				250,500
Nov. 15		Equipment Sold				$55,800		194,700
		Accumulated DepreciationEquipment		Dr.		Cr.		Bal.
Jan. 1, 2017		Credit Balance						$84,700
Apr. 8		Major Repairs		$20,800				63,900
Nov. 15		Accum. Depreciation on Equipment Sold		25,100				38,800
Dec. 31		Depreciation for 2017				$16,900		55,700

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 $5,900.