Enter the following items in the necessary accounts . balance each account at the end of the month. Ensure to include a bal c/d and a bal b/d

2021 Dec. 1 Dec. 4 Dec. 8 Dec. 9 Dec. 12 Dec. 19 Dec. 22 Dec. 31 Sales on credit to L. Sterling $445, L. Lindo $480, R. Spencer $221. Goods returned to us by L. Sterling $15, R. Spencer $33. Sales on credit to L. Lindo $66. R. Spencer $129, L. Banks $465. We received a cheque for $430 from L. Sterling. Sales on credit to R. Spencer $235, L. Banks $777. Goods returned to us by L. Banks $21, R. Spencer $25. We received cheques as follows: R. Spencer $300, L. Lindo $414. Sales on credit to L. Lindo $887, L. Banks $442