Prepare an adjusted trial balance at December 31, 2022. Ayayai Corp's unadjusted trial balance at December 1,2022 , is presented below. Salaries and Wages Payable 0 Notes Payable (due April 30 , 2023) 21,120 Income Taxes Payable Interest Payable Notes Payable (due in 2028) Common Stock Retained Earnings 122,112 Dividends 23,040 Sales Revenue 1,728,000 Interest Revenue 0 Gain on Disposal of Plant Assets 0 Bad Debt Expense 0 Cost of Goods Sold 1,209,600 Depreciation Expense 0 Income Tax Expense 0 Insurance Expense 0 Interest Expense 0 The following transactions occurred during December. Dec. Purchased equipment for $30,720, plus sales taxes of $1,536 (paid in cash). 2 2. Ayayai sold for $6,720 equipment which originally cost $9,600. Accumulated depreciation on this equipment at January 1 , 2022, was $3,456;2022 depreciation prior to the sale of equipment was $1,584, 15 Ayayai sold for $9,600 on account inventory that cost $6.720, 23 Salaries and wages of $12,672 were paid. Adjustment data: 1. Ayayai estimates that uncollectible accounts receivable at year-end are $7,680, 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 $6,912,6-month premium on September 1,2022. 4. The building is being depreciated using the straight-line method over 30 years. The salvage value is $57,600. 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 $3,456. 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 $4,224. 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 $28.800. It was unpald at December 31