You have been assigned to eamine the financial statements of Windsor Company for the year ended December 31,2022 You discover the following situations. 1. Depreciation of $3,500 for 2022 on delivery vehicles was not recorded. 2. The physical inventory count on December 31,2021 , improperly eccluded merchandise costing $17,700 that had been temporarily stored in a public warehouse. Windsor uses a periodic inventory system. 3. A collection of $6,100 on account from a customer received on December 31, 2022, was not recorded until January 2,2023. 4. In 2022, the company sold for $4,100 fully depreciated equipment that originally cost $23,600. The company credited the proceeds from the sale to the Equipment account. 5. During November 2022, a competitor company filed a patent-infringement suit against Windsor claiming damages of $241,600. The company's legal counsel has indicated that an unfavorable verdict is probable and a reasonable estimate of the court's award to the competitor is $136,000. The compary has not reflected or disclosed this situation in the financial statements. 6. Windsor has a portfolio of investments that it manages to profit from short-term price changes. No entry has been made to adjust to fair value. Information on cost and fair value is as follows. 7. At December 31,2022 , an analysis of payroll information shows salaries and wages payable of $13,300. The Salaries and Wages Payable account had a balance of $15.600 at December 31, 2022, which was unchanged from its balance at December 31,2021. 8. A large piece of equipment was purchased on January 3, 2022, for $42.800 and was charged to Maintenance and Repairs Expense. The equipment is estimated to have a service life of 8 years and no residual value. Windsor normally uses the straight-line depreciation method for this type of equipment. 9. A $12,600 insurance premium pald on July 1, 2021, for a policy that expires on June 30,2024 , was charged to insurance expense. 10. A trademark was acquired at the beginning of 2021 for $51,100. No amortization has been recorded since its acquisition. The maximum allowabie amortization period is 10 years, Assume the trial balance has been prepared but the bools have not been closed for 2022 . Assuming all amounts are material, prepare journal entries showing the adjustments that are required. (Ignore income tax considerations.) (Credit account tilles are outomatically indented when amount is entered. Do not indent manually If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts) 8. 9. 10