(I need help with the wrong ones, will appreciate if this is answered fast, and thank you !)

And can you please explain !

Blue Spruce Corp.'s unadjusted trial balance at December 1, 2022, is presented below. Common Stock 46,000 Retained Earnings 66,200 Dividends 13,000 Sales Revenue 836,000 Interest Revenue 0 Gain on Disposal of Plant Assets 0 Bad Debt Expense 0 Cost of Goods Sold 571,000 Depreciation Expense 0 Income Tax Expense 0 Insurance Expense 0 Interest Expense 0 Other Operating Expenses 59,700 Amortization Expense 0 Salaries and Wages Expense Total \begin{tabular}{c} $1,098,200115,000$1,098,200 \\ \hline \hline \end{tabular} The following transactions occurred during December. Dec. 2 Purchased equipment for $15,500, plus sales taxes of $700 (paid in cash). 2 Blue sold for $3,400 equipment which originally cost $5,300. Accumulated depreciation on this equipment at January 1 , 2022 , was $1,900;2022 depreciation prior to the sale of equipment was $775. 15 Blue sold for $4,900 on account inventory that cost $3,700. 23 Salaries and wages of $6,600 were paid for December. Adjustment data: 1. Blue estimates that uncollectible accounts receivable at year-end are $3,800. 2. The note receivable is a 1-year, 8% note dated April 1, 2022. No interest has been recorded. 3. The balance in prepaid insurance represents payment of a \$3,600, 6-month premium on September 1, 2022. 4. The building is being depreciated using the straight-line method over 30 years. The salvage value is $30,000. 5. The equipment owned prior to this year is being depreciated using the straight-line method over 5 years. The salvage value is 10% of cost. 6. The equipment purchased on December 2,2022 , is being depreciated using the straight-line method over 5 years, with a salvage value of $1,800. 7. The patent was acquired on January 1,2022 , and has a useful life of 9 years from that date. 8. Unpaid salaries at December 31,2022 , total $2,500. 9. Both the short-term and long-term notes payable are dated January 1,2022 , and carry a 10% interest rate. All interest is payable in the next 12 months. 10 Income tax expense was $16,000. It was unpaid at December 31. repare journal entries for the transactions listed above and adjusting entries. (Credit account titles are automatically ndenter ind ent 2. Interest Receivable Interest Revenue 3. Insurance Expense \begin{tabular}{|r|} \hline 588 \\ \hline \end{tabular} \begin{tabular}{|r|} \hline 88 \\ \hline \end{tabular} Prepaid Insurance 4. Depreciation Expense \begin{tabular}{|r|} \hline 2,200 \\ \hline \end{tabular} Accumulated Depreciation-Buildings 5. Depreciation Expense \begin{tabular}{|r|} \hline 9,828 \\ \hline \end{tabular} Accumulated Depreciation-Equipment 6. Depreciation Expense 270 Accumulated Depreciation-Equipment 7. Amortization Expense \begin{tabular}{|r|} 900 \\ \hline \end{tabular} Patents 8. Salaries and Wages Expense 2,500 \begin{tabular}{|l|} \hline \hline, 770 \\ \hline \hline \end{tabular} Salaries and Wages Payable 9. Interest Expense 4,790 900 Interest Payable 10. Income Tax Expense 16,000 Income Taxes Payable