Prepare journal entries for the transactions listed below and adjusting entries

Bramble Corp.'s unadjusted trial balance at December 1, 2017, is presented below Debit Credit Accounts Recelvable Notes Receivable Interest Receivable $27,900 36,300 8,700 36,220 3,600 21,500 150,600 62,000 9,540 Prepaid Insurance Buildings Equipment $500 50,200 24,800 27,500 Allowance for Doubtful Accounts Accumulated Depreciation-Buildings Accounts Payable Salaries and Wages Payable Notes Payable (due April 30, 2018) Income Taxes Payable Interest Payable Notes Payable (due in 2023) Common Stock Retained Earnings Dividends Sales Revenue interest Revenue Gain on Disposal of Plant Assets Bad Debt Expense Cost of Goods Sold Depreciation Expense Income Tax Expense Insurance Expense Interest Expense Other Operating Expenses Amortization Expense Salaries and Wages Expense 12,800 35,800 51,500 60,660 12,000 911,000 636,500 61,400 108,500 $1,174,760 S1,174,760 The following transactions occurred during December Dec. 2 Purchased equipment for $17,400, plus sales taxes of $1,800 (paid in cash) 2 Bramble sold for $3,600 equipment which originally cost $5,400. Accumulated depreciation on this equipment at January 1, 2017, was $1,900; 2017 deprecation prior to the sale of equipment was $480. 15 Bramble sold for $5,300 on account inventory that cost $3,390 23 Salaries and wages of $6,650 were paid