prepare a adjusted trial balance.

Blue Spruce Corp.'s unadjusted trial balance at December 1, 2022, is presented belov Accumulated Depreciation- 47,040 Equipment Accounts Payable 53,508 Salaries and Wages Payable 0 Notes Payable (due April 30, 21,560 2023) Income Taxes Payable Interest Payable 0 Notes Payable (due in 2028) 68,600 Common Stock 98,000 Retained Earnings 124,656 Dividends 23,520 Sales Revenue 1,764,000 Interest Revenue 0 Gain on Disposal of Plant Assets Bad Debt Expense 0 The following transactions occurred during December. Dec. Purchased equipment for $31,360, plus sales taxes of $1,568 (paid in cash). 2 2 Blue sold for $6,860 equipment which originally cost $9,800. Accumulated depreciation on this equipment at January 1 2022 , was $3,528;2022 depreciation prior to the sale of equipment was $1,617. 15 Blue sold for $9,800 on account inventory that cost $6,860. 23 Salaries and wages of $12,936 were paid. 1. Blue estimates that uncollectible accounts receivable at year-end are $7,840. 2. The note receivable is a one-year, 8% note dated April 1, 2022. No interest has been recorded. 3. The balance in prepaid insurance represents payment of a $7,056,6-month premium on September 1,2022. 4. The building is being depreciated using the straight-line method over 30 years. The salvage value is $58,800. 5. The equipment owned prior tokhis 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 $3,528. 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 $4,312. 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 $29,400. It was unpaid at December 31