Selected transactions for Wild Adventures Company during December of the current year are listed in Problem 6-5B.

Instructions
Journalize the entries to record the transactions of Wild Adventures Company for December using the periodic inventory system.

Data From Problem 6-5B:

The following were selected from among the transactions completed by Wild Adventures Company during December of the current year:

Dec. 3. Purchased merchandise on account from Miramar Co., list price $45,000, trade discount 20%, terms FOB shipping point, 2/10, n/30, with prepaid freight of $1,200 added to the invoice.
    5. Purchased merchandise on account from Grand Canyon Co., $19,000, terms FOB destination, 2/10, n/30.
    6. Sold merchandise on account to Arches Co., list price $30,000, trade discount 25%, terms 2/10, n/30. The cost of the merchandise sold was $14,000.
    7. Returned $3,000 of merchandise purchased on December 5 from Grand Canyon Co.
    13. Paid Miramar Co. on account for purchase of December 3, less discount.
    15. Paid Grand Canyon Co. on account for purchase of December 5, less return of December 7 and discount.
    16. Received cash on account from sale of December 6 to Arches Co., less discount.
    19. Sold merchandise on MasterCard, $41,950. The cost of the merchandise sold was $25,000.
    22. Sold merchandise on account to Yellowstone River Co., $20,000, terms 2/10, n/30. The cost of the merchandise sold was $9,000.
    23. Sold merchandise for cash, $57,500. The cost of the merchandise sold was $34,500.
    28. Received merchandise returned by Yellowstone River Co. from sale on December 22, $4,000. The cost of the returned merchandise was $1,800.
    31. Paid MasterCard service fee of $1,700.

Instructions
Journalize the transactions.