The accounts below appear in the ledger of Whispering Company.

		Retained Earnings		Dr.		Cr.		Bal.
Jan. 1, 2017		Credit Balance						$42,300
Aug. 15		Dividends (cash)		$15,200				27,100
Dec. 31		Net Income for 2017				$40,400		67,500
		Equipment		Dr.		Cr.		Bal.
Jan. 1, 2017		Debit Balance						$140,300
Aug. 3		Purchase of Equipment		$62,200				202,500
Sept. 10		Cost of Equipment Constructed		48,100				250,600
Nov. 15		Equipment Sold				$56,100		194,500
		Accumulated DepreciationEquipment		Dr.		Cr.		Bal.
Jan. 1, 2017		Credit Balance						$83,400
Apr. 8		Major Repairs		$20,900				62,500
Nov. 15		Accum. Depreciation on Equipment Sold		25,400				37,100
Dec. 31		Depreciation for 2017				$16,900		54,000

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. (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.)

Exercise 23-19 The accounts below appear in the ledger of Whispering Company. Dr. Cr. Bal. Jan. 1, 2017 Aug. 15 Dec. 31 Retained Earnings Credit Balance Dividends (cash) Net Income for 2017 $42,300 27,100 $15,200 $40,400 67,500 Dr. Cr. Bal. Jan. 1, 2017 Aug. 3 Sept. 10 Nov. 15 Equipment Debit Balance Purchase of Equipment Cost of Equipment Constructed Equipment Sold $62,200 48,100 $140,300 202,500 250,600 194,500 $56,100 Dr. Cr. Bal. Jan. 1, 2017 Apr. 8 Accumulated Depreciation- Equipment Credit Balance Major Repairs Accum. Depreciation on Equipment Sold Depreciation for 2017 $83,400 62,500 $20,900 25,400 Nov. 15 37,100 54,000 Dec. 31 $16,900 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. (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.) 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 sale of Equipment.) Click if you would like to Show Work for this question: Open Show Work