Bike World, Inc., wholesales a line of custom road bikes. Bike World's inventory, as of November 30, 2014, consisted of 22 mountain bikes costing $1,650 each. Bike World's trial balance as of November 30 appears as follows:

During the month of December 2014, Bike World, Inc. had the following transactions:

Create the requirements based on the given Trial Balance and transaction descriptions.

Bike World, Inc Trial Balance November 30, 2014 DEBIT ACCOUNT Cash Accounts Receivable Inventory Supplies Office Equipment Accumulated Depreciation, Office Equipment Accounts Payable Note Payable, Long-Term Common Stock Retained Earnings Dividends Sales Revenue Sales Returns and Sales Discounts Cost of Goods Sold Sales Commissions Expense Office Salaries Expense Office Rent Expense Shipping Expense Total CREDIT S 9,150 12,300 36,300 900 18,000 3,000 1,325 5,000 8,500 21,425 4,250 150,950 Allowances 1,700 1,275 78,900 11,300 7,425 5,500 3,200 $190,200 $190,200