You have been asked to examine the records of Petosky Company for the year ended December 31, Y9. You discover the following. 1. Depreciation of $3,200 for Y9 on delivery vehicles was not recorded. 2. In Y9 the company sold for $3,700 equipment that originally cost $25,000 and that had been depreciated $22,000. The company debited cash and credited equipment. 3. Accrued salaries and wages of $8,000 on December 31, Y8, was not recorded. 4. A trademark was acquired at the beginning of Y7 for $50,000. No amortization has been recorded since its acquisition, and the trademark is estimated to have a 10-year useful life. 5. Equipment was purchased on January 1, Y7 for $40,000, cash, and the entire amount was debited to repairs expense. The equipment is estimated to have a service life of 8 years and no salvage value, straight-line depreciation is used. 6. A $12,000 insurance premium paid on January 1, Y8, for a policy that expires January 1, Y11, was debited to insurance expense. Required: Assuming the books have not been closed, prepare the adjusting journal entries necessary to correct the above errors at December 31, Y5