Adjustment data: 1 Accrued salaries payable $430 2. Depreciation $190 per month Journalize the adjusting entries. (Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the occount titles and enter O for the amounts) Joumallze the December transactions, assuming Matthias uses the perpetual inventory method. FCredit account bitles are outomatically indented when the omount is entered. Do not indent manually, if no entry is requiled, select "No entry" for the occount titles and erter 0 for the amounts. (To record cost of goods returned) (To recordsales revenue) (To record cost of goods sold) On December 1, 2022. Matthias Company had the following account balances. 7(2.900$060) The following transactions occarred dur ing Decembec: Dec. 3 Purchased 4,000 unlts of inventory on account at a cost of $075 per unit 5. Sold 4,300 units of inventory on account for $0.90 per unit. (Matthlas sold 2,900 of the $0.60 units and 1.400 of the 5075 ) 7. Cranted the December 5 customer $90 credit for 100 units of imventory returned costing $72. These units were. returned to imentory 17 Purchased 2,100 units of inyentory for cash at $080 each 22. Sold 1.900 units of imentory on account foc $0.95 per unit. (Matthlas sold 1.900 of the 50.75 units.)