Brief Exercise 232 Blossom Company uses the straight-line method of depreciation. The company's fiscal year end is December 31. The following transactions occurred during 2022 Jan. 1 Purchased equipment from the Blue Spruce Corp. for $36,250 plus sales tax of $3,200 and shipping costs of $610. May 13 Incurred $406 routine maintenance on the equipment. Dec. 31 Recorded 2022 depreciation on the basis of a 3-year life and estimated salvage value of $14,065. Prepare the necessary entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Recoed journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit Show Work is REQUIRED for this question: Open Show Work