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Blossom Company paid $8,000 to purchase equipment on January 1, 2021. Blossom Company has a December 31 fiscal year end and uses straight-line depreciation. The company estimates the equipment will have a 4-year useful life. Prepare the journal entry to record the purchase of the equipment on January 1, 2021. (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.) Account Titles and Explanation Debit Credit Date Jan. 1/21 Equipment 8000 Cash 8000 Prepare the adjusting entries required on December 31, 2021, and 2022. (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 for the amounts.) Date Account Titles and Explanation Debit Credit Dec. 31/21 Depreciation Expense Accumulated Depreciation - Equipment Dec. Depreciation Expense 31/22 Accumulated Depreciation - Equipment 2000 List of Accounts Show the balance sheet presentation of the equipment at December 31, 2021, and 2022. BLOSSOM COMPANY Balance Sheet (partial) 2022 2021 $ $ Carrying amount $ List of Accounts Show the income statement presentation of the equipment at December 31, 2021, and 2022. BLOSSOM COMPANY Income Statement (partial) 2022 2021 $ Lietnf Arenunte