CALCULATOR MESSAGE MY INSTRUCTOR FULL SCREEN PRINTER VERSION . BACK NEXT Exercise 23-19 The accounts below appear in the ledger of Ayayai Company Retained Earnings Dr. Cr Jan. 1, 2017 Credit Balance Aug. 15 Dividends (cash) Dec. 31Net Income for 2017 Bal. $41,800 26,900 $14,900 40,100 67,000 Equipment Dr. Cr. Jan. 1, 2017 Debit Balance Aug 3 Sept. 10 Cost of Equipment Constructed Nov. 15 Equipment Sold Bal. $138,600 200,800 248,300 Purchase of Equipment $62,200 47,500 $55,500 192,800 Accumulated Depreciation- Equipment Dr. Cr. Bal Jan. 1, 2017 Apr. 8 Nov. 15 Dec. 31 Credit Balance Major Repairs Accum. Depreciation on Equipment Sold Depreciation for 2017 $83,500 $20,900 24,900 62,600 37,700 $16,600 54,300 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.) Account Titles and Explanation Debit Credit