=+7. Returned $3,000 of merchandise purchased on December 5 from Deepwater Co.

13. Paid Hillsboro Co. on account for purchase of December 3, less discount.

15. Paid Deepwater 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 Zion Co., less discount.

19. Sold merchandise on MasterCard, $58,000. The cost of the merchandise sold was $34,800.