The following transactions occurred during December.Dec. $2$ Purchased equipment for $$20,480,$ plus sales taxes of $$1,024($paid in cash$)\mathrm{.}2$Grouper sold for $$4,480$ equipment which originally cost $$6,400.$ Accumulated depreciation on this equipment at January $1,2025,$ was $$2,304$; $2025$ depreciation prior to the sale of equipment was $$1,056\mathrm{.}15$Grouper sold for $$6,400$ on account inventory that cost $$4,480.($Grouper records sales under a perpetual inventory system.$)23$ Salaries and wages of $$8,448$ were paid.Adjustment data:$1.$ Grouper estimates that uncollectible accounts receivable at year$-$end are $$5,120\mathrm{.}2.$ The note receivable is a one$-$year, $8\%$ note dated April $1,2025.$ No interest has been recorded$\mathrm{.}3.$ The balance in prepaid insurance represents payment of a $$4,608,6-$month premium on September $1,2025.$The building is being depreciated using the straight$-$line method over $30$ years. The salvage value is $$38,400\mathrm{.}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$\mathrm{.}6.$ The equipment purchased on December $2,2025,$ is being depreciated using the straight$-$line method over $5$ years, with a salvage value of $$2,304\mathrm{.}7.$ The patent was acquired on January $1,2025,$ and has a useful life of $9$ years from that date$\mathrm{.}8.$ Unpaid salaries at December $31,2025,$ total $$2,816\mathrm{.}9.$ Both the short$-$term and long$-$term notes payable are dated January $1,2025,$ and carry a $10\%$ interest rate. All interest is payable in the next $12$ months$\mathrm{.}10$ Income tax expense was $$19,200.$ It was unpaid at December $31.$Prepare journal entries for the transactions listed above and adjusting entries. $($List all debit entries before credit entries. 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 $0$ for the amounts. Record Journal entrles in the order presented in the problem.