On December $1,2020,$ Lili company add the following account balances debit cash $17,700$ N$.$ receivable $2000$ accounts receivable $7400$ inventory $16,600$ prepaid insurance $1600$ equipment $20,300$ equaling to $73,600$ credit accumulated depreciation equipment $3000$ on accounts payable to $6200$ owners capital $64,400$ total equaling $73,600$ during December the company completed the following transactions December $7$ received $3700$ cash from customers and payment of account. no discount allowed December $12$ purchase merchandise on account from Vance CO $12,000$ terms $1/10,$ and$/30$ December $17$ sold merchandise on account $15,700$ terms $2/10$ and$/30$ the cost of the merchandise sold whats $9200$ December $19$ paid salaries $2200$ December $22$ paid rent CO in for less discount December $26$ received collections in for less discounts from customers build on December $17,$ December $21$ received $2600$ cash from customers in payment of account. No discount allowed adjust a data one. Depreciation $210$ per month to insurance expired $$400.$ Journalize the entries, resulting from the bank reconciliation in adjustment data.