On December 1, 2022, Blue Spruce Corp. had the following account balances. Debit Credit Cash $18,500 Accumulated Depreciation-Equipment $3,100 Notes Receivable 2,400 Accounts Payable 6,000 Accounts Receivable 7,500 Common Stock 55,000 Inventory 16,200 Retained Earnings 11,000 Prepaid Insurance 1,500 $75,100 Equipment 29,000 $75,100 During December, the company completed the following transactions. Dec. 7 Received $3,600 cash from customers in payment of account (no discount allowed). 12 Purchased merchandise on account from Vance Co. $12,400, terms 1/10, n/30. 17 Sold merchandise on account $16,500, terms 2/10, n/30. The cost of the merchandise sold was $9,500. 19 Paid salaries $2,200. 22 Paid Vance Co. in full, less discount. 26 Received collections in full, less discounts, from customers billed on December 17. During December, the company completed the following transactions. Dec. 7 Received $3,600 cash from customers in payment of account (no discount allowed). 12 Purchased merchandise on account from Vance Co. $12,400, terms 1/10, n/30. 17 Sold merchandise on account $16,500, terms 2/10, n/30. The cost of the merchandise sold was $9,500. 19 Paid salaries $2,200. 22 Paid Vance Co. in full, less discount. 26 Received collections in full, less discounts, from customers billed on December 17. 31 Received $2,600 cash from customers in payment of account (no discount allowed). Adjustment data: 1. Depreciation was $200 per month. 2. Insurance of $400 expired in December. Bank Reconciliation December 31, 2022 Cash balance per bank statement - 26654 Add : Deposits in transit 2600 29254 Less : Outstanding checks 4 1100 i Adjusted cash balance per bank $ 28154 Cash balance per books $ 26394 Add : Collection of note receivable 2400 28794 Less : NSF check 640 i Adjusted cash balance per books $ 28154 Journalize the adjusting entries resulting from the bank reconciliation and adjustment data. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31 (To record collection of notes receivable) Dec. 31 (To record NSF charge) Dec. 31 (To adjust depreciation) Dec. 31