Presented below are selected transactions for the Ivanhoe Company for 2023. Retired a piece of equipment that was purchased on January 1, 2013. The equipment cost $165,000 on that date and had a useful life of 10 years with no salvage value Jan 1 April 30 Sold equipment for $83,600 that was purchased on January 1, 2020. The equipment cost $231,000 and had a useful life of 5 years with no salvage value. Discarded equipment that was purchased on June 30, 2019. The equipment cost $92,400 and was depreciated on a 5-year useful life with a salvage value of $4,400 Dec. 31 Journalize all entries required as a result of the above transactions. Ivanhoe Company uses the straight-line method of depreciation and has recorded depreciation through December 31, 2022. (Credit account titles are automatically indented when the 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.) Date Account Titles and Explanation Debit Credit Jan. 1 Equipment 16,500 Accumulated Depreciation-Equipment 16,500 April 30 (To record depreciation) (To record sale of equipment) Dec. 31 (To record depredation) (To record sale of equipment) Click if you would like to Show Work for this question: Onen Show Work