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

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

The following transactions occurred during December.

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

$5$ Sald $4,400$ units of inventory on account for $$0\mathrm{.}90$ per unit. $($Matthias sold $3,000$ of the $$0\mathrm{.}60$ units and $1,400$ of the

$$0\mathrm{.}72)$

$7$ Grantad the Decamber $5$ customer $$190$ eredit for $200$ units of invantary raturned costing $$144.$ These units wara

returnad to inventory.

$17$ 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:

Accruad salaries payabla $$400.$

Dapraciation $$200$ par month.

$($a$)$

$($b$)$

$($c$).$

Prepare an adiusted trial balance as of Decamber $31,2022.$