The unadjusted trial balance of Blue Spruce Inc., at the company's year end of December 31, follows: Additional information and adjustment data: 1. A 12 -month insurance policy was purchased and was effective February 1,2021. 2. There was $808 of supplies on hand on December 31 . 3. Depreciation expense for the year is $5,480 for the bulldings and $4,500 for the equipment. 4. Salaries of $808 are accrued and unpaid at December 31 . 5. Accrued interest expense at December 31 is $725. 6. There was deferred rewemue of $985 that still needed to be deferred as at December 31 . The bulance tac beell earied Ot the deferred reventue that had been estred, the cost of goods sold was 52.000. 7. Or the bank loan payable. 59,634 is payable next yess. 8. Ificome tikc of 5510 is due and unpaid. 7. Of the bark loan payable, $9,634 is payable nextyear. 8. Income tax of $510 is due and unpaid. 9. A physical count of inventory indicates $22,075 on hand at December 32 10. Common shares of $3,090 were issued during the year. (a) Record the required adjusting entries, assuming the company adjusts its atcounts arnually. (llist all deble entries before credit entries Credit occount tittes are automatically indented when the emount is entered Do not indent manually if no entry required solect "Wo Entry" for the account titles and enter O for the omounts)