The accounts below appear in the ledger of Riverbed Company. Dr. Cr. Bal. Jan. 1, 2020 Aug. 15 Dec. 31 Retained Earnings Credit Balance Dividends (cash) Net Income for 2020 $14,800 $41,800 27,000 67,400 $40,400 Dr. Cr. Jan. 1, 2020 Aug. 3 Sept. 10 Nov. 15 Equipment Debit Balance Purchase of Equipment Cost of Equipment Constructed Equipment Sold Bal. $141,300 203,200 250,700 $61,900 47,500 $55,800 194,900 Dr. Cr. Bal. Jan. 1, 2020 Accumulated Depreciation-Equipment Credit Balance Major Repairs Accum. Depreciation on Equipment Sold Depreciation for 2020 $83,400 62,200 Apr. 8 Nov. 15 $21,200 25,100 37,100 Dec. 31 $16,600 53,700 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. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit (To record cash dividends.) (To record net income.) (To record depreciation expense.) (To record new Equipment.) (To record repairs.) (To record repairs.)