Uurrent Attempt in Progress Waterway Ltd. acquired an excavator on January 1, 2020, for 11,600 (all amounts in thousands). This excavator represents the company's only piece of equipment, and Waterway chooses revaluation accounting. This excavator is being depreciated on a straightline basis over its 10-year useful life. There is no residual value at the end of the 10 -year period. The appraised value of the excavator approximates the carrying value at December 31, 2020 and 2022. On December 31, 2021, the fair value is determined to be 10,208; on December 31,2023 , the fair value is determined to be 5,800. (a) Show all journal entries for each year-end from 2020 through 2023. (If no entry is required, select "No entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)