Enter the transactions into the T-accounts and then into the four-column ledgers. Be sure to calculate the balance after each entry in the four-column ledgers. On Dec. 1, paid $6,000 cash for salaries. Salaries Expense Salaries Expense Date Explanation Ref Debit Credit Balance Balance Del 1 Cash Cash Date Explanation Ref Debit Credit Balance Dec 1 On Dec. 5, purchased $8,000 of equipment on account Equipment Dec, 1 Equipment Dec 3 Date Explanation Ret Debit Credit Balance Dec. 5 Dec. Dec, 15 Dec 17 Accounts Payable Dec. 31 Accounts Payable Date Explanation Ref Debit Credit Balance Dec. 5 Enter the transactions into the T-accounts and then into the four-column ledgers. Be sure to calculate the balance after each entry in the four-column ledgers. On Dec. 1, paid $6,000 cash for salaries. Salaries Expense Salaries Expense Date Explanation Ref Debit Credit Balance Dec. 1 Cash Cash Date Explanation Ref Debit Credit Balance Dec. 1 On Dec. 5, purchased $8,000 of equipment on account. Equipment Equipment Date Explanation Ref Debit Credit Balance Dec. 5 Accounts Payable Accounts Payable Date Explanation Ref Debit Credit Balance Dec. 5