Dec. $2$ Purchased equipment for $$24,960,$ plus sales taxes of $$1,248($paid in cash$).$

$2$ Riverbed sold for $$5,460$ equipment which originally cost $$7,800.$ Accumulated depreciation on this equipment at January $1,2025,$ was $$2,808$;$2025$ depreciation prior to the sale of equipment was $$1,287.$

$15$ Riverbed sold for $$7,800$ on account inventory that cost $$5,460.($Riverbed records sales under a perpetual inventory system.$)$

$23$ Salaries and wages of $$10,296$ were paid.

Adjustment data:

$1$ Riverbed estimates that uncollectible accounts receivable at year$-$end are $$6,240.$

$2$ The note receivable is a one$-$year, $8\%$ note dated April $1,2025.$ No interest has been recorded.

$3.$ The balance in prepaid insurance represents payment of a $$5,616,6-$month premium on September $1,2025.$

$4.$ The building is being depreciated using the straight$-$line method over $30$ years. The salvage value is $$46,800.$

$5.$ 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$.$

$6.$ The equipment purchased on December $2,2025,$ is being depreciated using the strayght$-$line method over $5$ years, with a salvage value of $$2,808$

$7.$ The patent was acquired on January $1,2025,$ and has a useful life of $9$ years from that date.

$8.$ Unpaid salaries at December $31,2025,$ total $$3,432.$

$9.$ 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.

$10$ Incometax exnense was $$23\mathrm{.}400.$ It was unnaid at December $31.$

Prepare journal entries for the transactions listed above and adjusting entries