1. ....ulutalthalaman ar af naramhar 21 2025 Journal entry worksheet to record December Adjusting entries, assuming Carla Vista uses the perpetual inventory system On December 1, 2025, Carla Vista Company had the account balances shown below. Inventory =(3,200$0.60) The following transactions occurred during December. Dec. 3 Purchased 4,200 units of inventory on account at a cost of $0.76 per unit. 5 Sold 4,600 units of inventory on account for $0.90 per unit. (Carla Vista sold 3,200 of the $0.60 units and 1,400 of the $0.76 units.) 7 Granted the December 5 customer $180 credit for 200 units of inventory returned costing $152. These units were returned to inventory. 17 Purchased 2,200 units of inventory for cash at $0.80 each. 22 Sold 2,000 units of inventory on account for $0.99 per unit. (Carla Vista sold 2,000 of the $0.76 units.) Adjustment data: 1. Accrued salaries and wages payable $330. 2. Depreciation on equipment $190 per month. 3. Income tax expense was $230, to be paid next year