During December, the company completed the following summary transactions.

Dec. $6$ Paid $$1,600$ for salaries due employees, of which $$600$ is for December and $$1,000$ is for November salaries payable.

$8$ Received $$1,900$ cash from customers in payment of account $($no discount allowed$).$

$10$ Sold merchandise for cash $$6,000.$ The cost of the merchandise sold was $$4,100.$

$13$ Purchased merchandise on account from Hecht Co$.$ $$7,400,$ terms $\frac{2}{10},\frac{n}{30}.$

$15$ Purchased supplies for cash $$2,000.$

$18$ Sold merchandise on account $$11,100,$ terms $\frac{3}{10},\frac{n}{30}.$ The cost of the merchandise sold was $$7,300.$

$20$ Paid salaries $$1,700.$

$23$ Paid Hecht Co$,$ in full, less discount.

$27$ Received collections in full, less discounts, from customers billed on December $18.$

$($a$)$

Journalize the December transactions using a perpetual inventory system. $($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 Ofor the amounts. List all debit entries before credit entries.$)$