Norton Co. made the following sales on Dec. 02, with credit terms 2/10, n/30. Cost of merchandise sold is 60% of selling price.

Customer	Amount
J. Jackson	$10,000
L. Stanton	9,500
C. Barton	13,100
S. Fenton	2,400
Total	$35,000

(a) J. Jackson and L. Stanton made payment on the last day of the discount period.

(b) C. Barton returned half of the merchandise on Dec. 10, as they were of wrong color.

(c) S. Fenton declared bankruptcy on Dec. 29, and the account was then written off under the allowance method.

(d) Norton Company made year-end adjustments on Dec. 31, estimating $1,800 more of its accounts receivable would be uncollectible.

Journalize the December transactions for Norton Co. (Transaction explanation can be omitted.)