Journalize the following transcations then post to general ledger

Dec3 Purchased $24,500 of merchandise on account, FOB shipping point, terms 2/10,n/30. Dec 4 Paid transportation costs of $475 on the December 3 purchase. Dec 7 Returned $4,000 of the merchandise purchased on December 3.

Dec11 Sold merchandise on account, $12,700, FOB destination, 1/15,n/30. The cost of the merchandise sold was $7,600. Dec 12 Paid transportation charges of $300 for the merchandise sold on December 11. Dec 13 Paid for the purchase of December 3 less the return and the discount.

Dec 15 Received payment from customers on account, $8,430. Amount received is net of discount.

Dec 22 Received payment on account for the sale of December 11, less the discount. Dec 23 Purchased supplies on account, n/30 $500. Dec 26 Paid amounts owed to creditors on account, $9,040. Amount paid was net of discount.

Dec 27 Paid sales salaries, $2,300, and office salaries, $1,400.

Dec 28 Sold merchandise for cash, $16,500. The cost of the merchandise sold was $11,200.

Dec 29 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. Dec 30 Paid rent for store equipment for December, $1,000.

Dec 31 Paid cash for a web page advertisement, $400.

CHART OF ACCOUNTS

110 Cash 65,900 111 Accounts Receivable 192,100 112 Inventory 256,400 113 Estimated Returns Inventory 8,100 114 Supplies 12,100 115 Prepaid Insurance 30,000 120 Land 140,000 121 Equipment 897,100 122 Accumulated Depreciation-- Equip. 229,600 210 Accounts Payable 42,810 211 Customer Refunds Payable 25,200 212 Salaries Payable 0 213 Interest Payable 0 214 Unearned Rent 33,200 220 Notes payable (final payment due in 4 years) 50,000 310 Common Stock, $1 par 100,000 311 Retained Earnings 500,800 312 Dividends 75,000 313 Income Summary 0 410 Sales 4,281,190 510 Cost of Goods Sold 2,122,100 520 Sales Salaries Expense 650,600 521 Advertising expense 220,000 522 Delivery Expense 36,000 523 Rent expense 125,000 524 Miscellaneous selling expense 42,800 530 Office Salaries Expense 357,000 531 Depreciation Expense- Equip. 29,600 532 Insurance Expense 0 533 Supplies Expense 0 610 Rent revenue 0 710 Interest Expense 3,000