Wildhorse Enterprises purchased a patent on January 1,2018, for $89,000. At the time of purchase, Wildhorse estimated that the patent had a useful life of 10 years. Wildhorse used the strajght-line method to amortize the patent, and annual impairinent tests showed no impairment of the patent's value. On Jamuary 1,2023. Wildhorse sold the patent for $58,740. Prepare the journal entry to record the sale of the patent. (If no entry is required, select "No Entry for the account titles ond enter ofor the amounts Oredlt account titles are automatically indented when amount is entered. Do not indent manually. List oll debit entries before credit entries)