Assuming a perpetual inventory system, journalize all the December transactions With account titles.

On December 1,2022 , Sheffield Corp. had the following account balances. During December, the company completed the following transactions. Dec. 7 Received $3,600 cash from customers in payment of account (no discount allowed). 12 Purchased merchandise on account from Vance Co. $12,000, terms 1/10,n/30. 17 Sold merchandise on account $16,400, terms 2/10,n/30. The cost of the merchandise sold was $9,100. 19 Paid salaries $2,300 22 Paid Vance Co. in full, less discount. 26 Received collections in full, less discounts, from customers billed on December 17. 31 Received $2,700 cash from customers in payment of account (no discount allowed)