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On December 1, 2025, Cullumber Distributing Company had the following account balances. 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 $5,500. The cost of the merchandise sold was $3,600. 13 Purchased merchandise on account from Hecht Co. $6,400, terms 2/10,n/30. 15 Purchased supplies for cash $2,000. 18 Sold merchandise on account $9,600, terms 3/10,n/30. The cost of the merchandise sold was $6,300. 20 Paid salaries $1,200. 23 Paid Hecht Co. in full, less discount. 27 Received collections in full, less discounts, from customers billed on December 18. Adjustment data: 1. Accrued salaries payable $700. 2. Depreciation $200 per month. 3. Supplies on hand $1,500. 4. Income tax due and unpaid at December 31 is $300. Journalize the adjusting entries. (Credit account titles are automatically indented when amount is entered. Dannt indont manuanily.) Post the above adjusting entries. (Post entries in the order of journal entries presented above.) \begin{tabular}{ll|l} \multicolumn{2}{c}{ Equipment } \\ \hline 12/1 Bal. & 22,000 & \\ \hline 12/31 Bal. & 22,000 & \end{tabular} Accumulated Depreciation-Equipment 12/1 Bal. 2,200 \begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Accounts Payable } \\ \hline \multirow[t]{3}{*}{12/23} & 6,400 & 12/1 Bal. & 3,700 \\ \hline & & 12/13 & 6,400 \\ \hline & & 12/31 Bal. & 3,700 \\ \hline \end{tabular} \begin{tabular}{l|lr} \multicolumn{4}{l}{ Common Stock } \\ \hline & 12/1 Bal. & 15,000 \\ \hline & 12/31 Bal. & 15,000 \end{tabular} \begin{tabular}{l|ll} \hline \multicolumn{4}{l}{ Retained Earnings } \\ \hline & 12/1 Bal. & 22,700 \\ \hline & 12/31 Bal. & 22,700 \end{tabular} \begin{tabular}{l|lr} \multicolumn{3}{c}{ Sales Revenue } \\ \hline & 12/10 & \\ & 12/18 & 9,500 \\ & 12/31 Bal. & 15,100 \end{tabular} \begin{tabular}{lr|r} \multicolumn{2}{c}{ Sales Discounts } \\ \hline 12/27 & 288 & \\ \hline 12/31Bal. & 288 & \end{tabular} \begin{tabular}{lr|r} \multicolumn{2}{c}{ Cost of Goods Sold } \\ \hline 12/10 & 3,600 & \\ 12/18 & 6,300 & \\ \hline 12/31 Bal. & 9,900 & \end{tabular} Salaries and Wages Expense \begin{tabular}{|c|c|c|} \hline 12/6 & 600 & \\ \hline 12/20 & 1,200 & \\ \hline+ & & \\ \hline & & v \\ \hline \end{tabular} Income Taxes Payable Depreciation Expense Supplies Expense Income Tax Expense