(c1) Journalize the adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter o for the amounts.) Debit No. Date Account Titles and Explanation Dec. 1. 31 2. 3. e Textbook and Media List of Accounts Save for Later Attempts: unlimited Submit Answer 20 !! Wiew Policies Current Attempt in Progress On December 1, 2022, Whispering Winds Corp. had the following account balances. Cash Accounts Receivable Inventory Supplies Equipment Debit $7,400 4,900 12,100 1,200 22,000 $47,600 Accumulated Depreciation-Equipment Accounts Payable Salaries and Wages Payable Common Stock Retained Earnings Credit $2,200 4,500 1,000 29,000 10.900 $47,600 During December, the company completed the following summary transactions. Dec. 6 8 10 13 15 18 20 Paid $1,600 for salaries and wages due employees, of which $600 is for December and $1,000 is for November salaries and wages payable. Received $1,800 cash from customers in payment of account (no discount allowed). Sold merchandise for cash $6,200. The cost of the merchandise sold was $4,200. Purchased merchandise on account from Hecht Co. $9,100, terms 2/10,n/30. Purchased supplies for cash $2,000. Sold merchandise on account $12,300, terms 3/10,n/30. The cost of the merchandise sold was $8,100. Paid salaries wages $1,800. Paid Hecht Co. in full, less discount. Received collections in full, less discounts, from customers billed on December 18. 23 27 Adjustment data: 1. 2. 3. Accrued salaries and wages payable $800. Depreciation $200 per month Supplies on hand $1,500