On December $1,2022,$ Blossom Distributing Company had the following account balances.

During December, the company completed the following summary transactions.

Dec. $6$ Paid $$1,600$ for salaries due employees, of which $$600$ is for December and $$1,000$ is for November salaries payable.

$8$ Received $$1,900$ cash from customers in payment of account $($no discount allowed$).$

$10$ Sold merchandise for cash $$6,400.$ The cost of the merchandise sold was $$4,500.$

$13$ Purchased merchandise on account from Hecht Co$.$ $$8,200,$ terms $\frac{2}{10},\frac{n}{30}.$

$15$ Purchased supplies for cash $$2,000.$

$18$ Sold merchandise on account $$12,300,$ terms $\frac{3}{10},\frac{n}{30}.$ The cost of the merchandise sold was $$8,100.$

$20$ Paid salaries $$2,100.$

$23$ Paid Hecht Co$.$ in full, less discount.

$27$ Received collections in full, less discounts, from customers billed on December $18.$

list account title and debit or credit values