Prepare an updated December 31, 2020, trial balance.

Blue Spruce Corp. Trial Balance December 31, 2020For the Year Ended December 31, 2020For the Month Ended December 31, 2020
	Debit	Credit
	$	$
Total	$	$

Note there is only 33 columns.

Comprehensive Problem 9 (Part Level Submission) Blue Spruce Company's trial balance at December 31, 2020, is presented belo. Al 2020 transactions have been recorded except for the items described following the trial balo Dubit Credit $26.000 36,500 8,000 36,200 21.00 132.000 55,000 10,300 $400 44.000 27.100 3,300 13.000 Accounts locale Nobelovable Intara atik) Litory Prepaid Insurance Land Buildings Equipment Patents Allowance for Doubtful Accounts Accumulated Depreciation-Buldings Accumulated Depreciation Equipment Accounts Payable Salaries and Wages Payable Linearned fent Reviews Notes Payable (due in 2020) Interest Payable Notes Payable (due after 2020) Common Stock Rutined Earrings Dividends Sales venue Interest Rava Rat Rave Gain Disposal of Plant Assets Bad Debts Experts Cost of Goods Sold Depreciation Experte Insurance Expert Interest Expert Other Operating po American Expanse Salaries and Wages Expo Total 36,000 46,500 57 580 15.000 903.000 640,000 61,400 106,000 $1,152.680 $1,152.880 Unded transactions 1. On May 1, 2020, Blue Spruce purchased equipment for $17,800 plussallant al $1,400 (al paid incash). 2. On July 1, 2020, Blue Spruce sold for $3,600 in which originally cost $5,100. Accumulated depreciation on this equipment at January 1, 2020, w $2,000, 2020 derin prior to the sale of the equipment was $450. 3. On December 2020, Blue Spruce sold on account $5,400 of intory that $3,200. 4. Blue Sprites that uncollectible accounts receivable at year and is $4,000 5. The noterivabile a one-year, note dated April 1, 2020. No interest has been recorded. 6. The balance in pripadnice represents payment of 52,780 6- month pedum September 1, 2020. 7. The buildings are being deprecated using the straight line mathed over 30 years. The salvace value is $30,000. 8. The equipment Owed prior to this year is being deprecated using the straight-line method Syars. The salvage van 10% of col. 9. The equipment purchased on May 1, 2020, is being deprecated using the straight line methods, with a salvage value of $2,100. 10. The patent was acquired on January 1, 2020, and has a useful life of 10 years from that date. 11. Unpaid salaries and mages at December 31, 2020, Lotal $2,200. 12. The ne rentre of $3,300 was recived on December 1, 2020, for 3 months ren 13. Both the short and long-term payable are dated Jacary 1, 2020, and carry a 9% interest rat. Alineal is payable in the next 12 months