On Decamber $1,2022,$ Matthias Company had the follawing account balances.

$*(3,000$$$0\mathrm{.}60\}$

The following transactions occurred during December.

Dec. $3$ Purchased $4,000$ units of imvantory on account at a cost of $$0\mathrm{.}72$ par unit.

$5$ Sold $4,400$ units of inventory on account for $$0\mathrm{.}90$ per unit. $($Matthias $s0ld3,000$ of the $$0\mathrm{.}60$ units and $1,400$ of the

$$0\mathrm{.}72)$

$7$ Grantad the Decamber $5$ customer $$190$ credit for $200$ units of invantory raturned costing $$144.$ These units ware

returnad to imentory.

$17$ Purchased $2,200$ units of invantory for cash at $$0\mathrm{.}80$ each.

$22$ Sold $2,000$ units of inventory on account for $$0\mathrm{.}95$ per unit. $($Matthias sold $2,000$ of the $$0\mathrm{.}72$ units.$)$

Adjustment data:

Accrusd salaries payabla $$400.$

Dapraciation $$200$ par month.

$($a$)$

$($b$).$

Enter the December $1$ balances in the ladgar T$-$accounts and post the Dacamber trancactions. In addition to the accounts

mantioned above, use the following additional accounts. Cast of Goods Sold, Depraciation Expance, Salaries and Wapes Expense,

Salaries and Wages Payable, Sales Revanue, and Sales Raturns and Allowances. $($Post entries in the order of journal entries presented

above$)$