In reviewing the books of Lindor Company you discover the following situations. 1. Depreciation of $3,200 for 2020 on delivery vehicles was not recorded. 2. The physical inventory count on December 31, 2019 improperly excluded merchandise costing $19,000 that had been temporarily stored in a public warehouse. Kershaw uses the periodic inventory system. 3. A collection of $5,600 on account from a customer received on December 31, 2020 was not recorded until January 2, 2021. 4. At December 31, 2020 an analysis of payroll information shows accrued salaries of $12,300. The Salaries and Wages Payable account had a balance of $16,000 at December 31, 2020 which was unchanged from the balance at December 31, 2019. 5. A trademark was acquired at the beginnig of 2019 for $50,000. No amortization has been recorded since its acquisition. The amortization period is 10 years. Required: Assuming the books have not been closed for 2020, prepare journal entries to make necessary adjustments (ignore the effects of taxes)