Please Answer Correctly :)

d below. The following transactions occurred during December. Dec. 2 Purchased equipment for $17,100, plus sales taxes of $700 (paid in cash). 2 Culver sold for $3,900 equipment which originally cost $5,000. Accumulated depreciation on this equipment at January 1,2022 , was $1,600;2022 depreciation prior to the sale of equipment was $775. 15 Culver sold for $5,500 on account inventory that cost $3,100. 23 Salaries and wages of $6,600 were paid for December. Adjustment data: 1. Culver estimates that uncollectible accounts receivable at year-end are $3,600. 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 $33,000. 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 $1,600. 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 $2,400. 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