please JOURNALIZE THE ADJUSTING ENTRIES RESULTING FROM THE BANK RECONCILIATION AND ADJUSTMENT DATA. I have already completed the bank reconciliation. i just need help with the adjustments (3rd and 4th picture from last)

On December 1, 2022 Blossom Company had the following account balances. During December, the company completed the following transactions. Dec, 7 Received $3,630 cash from customers in payment of account (no discount allowed). 12. Purchased merchandise on account from Green Co. $12,100, terms 1/10,n/30. 17 Sold merchandise on account $16,700, terms 2/10,n/30. The cost of the merchandise sold was $10,500. 19 Paid salaries $2,180. 22 Paid Green Co. in full, less discount. 26 Received collections in full, less discounts, from customers billed on December 17. 31 Received $2,740 cash from customers in payment of account (no discount allowed). Adjustment data: 1. The amount of depreciation is $110. 2. Insurance expired $478. 3. Income tax expense was $320. It was unpaid at December 31 . The statement from Lyon County Bank on December 31 showed a balance of $26,657. A comparison of the bank statement with the Cash account revealed the following facts. 1. The bank collected the $2.120 note receivable for Blossom Company on December 15 through electronic funds transfer 2. The December 31 receipts were deposited in a night deposit vault on December 31 . These deposits were recorded by the bank in January. 3. Checks outstanding on December 31 totaled $1,230. 4. On December 31 , the bank statement showed a NSF charge of $630 for a check received by the company from M. Lawrence. a customer, on account. 1. The amount of depreciation is $110. 2. Insurance expired $478 3. Income tax expense was $320. It was unpaid at December 31 Joumalize the adjusting entries resulting from the bank reconciliation and adjustment data. (Credit occount titles ore outomatically indented when amount is entered. Do not indent manually. (To record electric funds transfer received) 31 (To record NSF check) 31 (To record depreciation expense) 31 (To record depreciation expense) 31 (To record insurance expense) 31 (To record income tax expense)