Comprehensive Problem 6 On December 1, 2019, Blue Company had the account balances shown below. Debit Credit $1,300 2,800 22,000 7,515 $33,615 Cash $6,800 Accumulated Depreciation-Equipment Accounts Receivable 3,90 Accounts Payable Inventory Equipment 1,815 Common Stock 21,100 Retained Earnings 33,615 (3,300x $0.55) The following transactions occurred during December. Dec. 3 Purchased 4,500 units of inventory on account at a cost of $0.65 per unit. 5 Sold 5,000 units of inventory on account for $0.92 per unit. (Blue sold 3,300 of the $0.55 units and 1,700 of the $0.65.) Granted the December 5 customer $276 credit for 300 units of inventory returned costing $184. These units were returned to inventory. Purchased 2,100 units of inventory for cash at $0.80 each. 7 17 22 Sold 1,900 units of inventory on account for $0.96 per unit. (Blue sold 1,900 of the $0.65 units.) Adjustment data: 1. Accrued salaries payable $500. 2. Depreciation $200 per month. Journalize the December transactions and adjusting entries, assuming Blue uses the perpetual inventory method.(Credit account titles are Jourmal entries in the order presented in the oroblem.) automatical