Wildhorse Inc. purchases a patent on January $1,2018$ for $$180000.$ At the time of purchase, Wildhorse estimated that the patent had

a useful life of $12$ years. The company uses the straight$-$line method to amortize the patent, and annual impairment tests showed no

impairment of the patent's value. The patent is sold on January $1,2023,$ for $$86400.$ Which of the following is recorded when the asset

is sold?

cr$.$ Gain on disposal $$8182$

dr$.$ Accumulated amortization $$75000$

cr$.$ Patents $$86400$

dr$.$ Loss on disposal $$23182$