The accounts below appear in the ledger of Sweet Company.

		Retained Earnings		Dr.		Cr.		Bal.
Jan. 1, 2017		Credit Balance						$41,800
Aug. 15		Dividends (cash)		$14,800				27,000
Dec. 31		Net Income for 2017				$40,400		67,400
		Equipment		Dr.		Cr.		Bal.
Jan. 1, 2017		Debit Balance						$141,300
Aug. 3		Purchase of Equipment		$61,900				203,200
Sept. 10		Cost of Equipment Constructed		47,500				250,700
Nov. 15		Equipment Sold				$55,800		194,900
		Accumulated DepreciationEquipment		Dr.		Cr.		Bal.
Jan. 1, 2017		Credit Balance						$83,400
Apr. 8		Major Repairs		$21,200				62,200
Nov. 15		Accum. Depreciation on Equipment Sold		25,100				37,100
Dec. 31		Depreciation for 2017				$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 0 for the amounts.)