Journalize the following:

Dec 1 Purchased $24,500 of merchandise on account, FOB shipping point, terms 1/10,n/30. 3 Paid transportation costs of $520 on the December 1 purchase. 5 Returned $3,800 of the merchandise purchased on December 1. 10 Paid for the purchase of December 1 less the return and the discount. 11 Sold merchandise on account, $12,700, FOB destination, n/30. The cost of the goods sold was $7,800. 12 Paid transportation charges of $300 for the goods sold on December 11. 15 Received payment from customers on account for sales prior to December, $9,250. No discounts. 22 Received payment on account for the sale of December 11. 23 Purchased supplies on account, n/eom, $700. 26 Paid amounts owed to creditors on account for purchases prior to December, $9,040. No discounts. 27 Paid sales salaries, $2,300, and office salaries, $1,400. 28 Sold merchandise with a list price of $16,500 to customers who used Visa and Mastercard and who redeemed $2,100 of point-of-sale coupons. The cost of the goods sold was $11,200. Paid customer a cash refund of $2,210 for returned merchandise from the sale of Dec. 11. The cost of the returned merchandise was $1,212. 29 30 Paid rent for store equipment for December, $1,000. I 31 Paid cash for a web page advertisement, $680.

\begin{tabular}{|c|c|} \hline Dec 1 & Purchased $24,500 of merchandise on account, FOB shipping point, terms 1/10,n/30. \\ \hline 3 & Paid transportation costs of $520 on the December 1 purchase. \\ \hline 5 & Returned $3,800 of the merchandise purchased on December 1 . \\ \hline 10 & Paid for the purchase of December 1 less the return and the discount. \\ \hline 11 & Soldmerchandiseonaccount,$12,700,FOBdestination,n/30.Thecostofthegoodssoldwas$7,800. \\ \hline 12 & Paid transportation charges of $300 for the goods sold on December 11 . \\ \hline 15 & ReceivedpaymentfromcustomersonaccountforsalespriortoDecember,$9,250.Nodiscounts. \\ \hline 22 & Received payment on account for the sale of December 11. \\ \hline 23 & Purchased supplies on account, n/eom, $700. \\ \hline 26 & PaidamountsowedtocreditorsonaccountforpurchasespriortoDecember,$9,040.Nodiscounts. \\ \hline 27 & Paid sales salaries, $2,300, and office salaries, $1,400. \\ \hline 28 & Soldmerchandisewithalistpriceof$16,500tocustomerswhousedVisaandMastercardandwhoredeemed$2,100ofpoint-of-salecoupons.Thecostofthegoodssoldwas$11,200. \\ \hline 29 & Paidcustomeracashrefundof$2,210forreturnedmerchandisefromthesaleofDec.11.Thecostofthereturnedmerchandisewas$1,212. \\ \hline 30 & Paid rent for store equipment for December, $1,000. \\ \hline 31 & Paid cash for a web page advertisement, $680. \\ \hline \end{tabular}