Can you make the the December $1$ balances in the ledger T$-$accounts and post the December transactions. $($Post entries in the order of journal entries presented above.$)$ On December $1,2025,$ Sunland Company had the account balances shown below.DebitCreditCash$$5,220$Accumulated Depreciation$-$Equipment$$1,640$Accounts Receivable$3,930$Accounts Payable$2,790$Inventory$1,620$Common Stock$9,000$Equipment$21,600$Retained Earnings$18,940$$$32,370$$$32,370$Inventory $=(2,700$ x $$0\mathrm{.}60)$The following transactions occurred during December.Inventory $=(2,700$ x $$0\mathrm{.}60)$The following transactions occurred during December.Dec. $3$ Purchased $3,700$ units of inventory on account at a cost of $$0\mathrm{.}71$ per unit$\mathrm{.}5$Sold $4,100$ units of inventory on account for $$0\mathrm{.}90$ per unit. $($Sunland sold $2,700$ of the $$0\mathrm{.}60$ units and $1\mathrm{.}400$ of the $$0\mathrm{.}71$ units.$)7$Granted the December $5$ customer $$270$ credit for $300$ units of inventory returned costing $$213.$ These units were returned to inventory$\mathrm{.}17$Purchased $2,400$ units of inventory for cash at $$0\mathrm{.}80$ each$\mathrm{.}22$Sold $2,300$ units of inventory on account for $$0\mathrm{.}95$ per unit. $($Sunland sold $2\mathrm{.}300$ of the $50\mathrm{.}71$ units.$)$Adjustment data:$1.$Accrued salaries and wages payable $$460\mathrm{.}2.$ Depreciation on equipment $$190$ per month$\mathrm{.}3.$ Income tax expense was $$220.$ to be paid next year.