On December 1, 2014, Havenhill Company had the following account balances.

		Debits				Credits
Cash		$19,900
Notes Receivable		2,120		Accumulated DepreciationEquipment		$3,360
Accounts Receivable		7,530		Accounts Payable		6,350
Inventory		15,840		Common Stock		49,800
Prepaid Insurance		1,700		Retained Earnings		16,280
Equipment		28,700
		$75,790				$75,790

During December, the company completed the following transactions.

Dec.	7		Received $3,540 cash from customers in payment of account (no discount allowed).
	12		Purchased merchandise on account from Brown Co. $12,200, terms 1/10, n/30.
	17		Sold merchandise on account $15,800, terms 2/10, n/30. The cost of the merchandise sold was $10,160.
	19		Paid salaries $1,920.
	22		Paid Brown Co. in full, less discount.
	26		Received collections in full, less discounts, from customers billed on December 17.
	31		Received $2,678 cash from customers in payment of account (no discount allowed).

Journalize the December transactions. (Assume a perpetual inventory system.) (Credit account titles are automatically indented when amount is entered. Do not indent manually.)

Dec. 7	Cash	Debit - 3540
	Accounts Rec		Credit -3540
Dec. 12	Inventory	D - 12200
	Accounts Pay		C - 12200
Dec. 17	Accounts Rec	D - 15800
	Sales Rev		C - 15800
	Cost of Goods	D - 10160
	Inventory		C - 10160
Dec 19.	Salaries & Wages Ex	D - 1920
	Cash		C - 1920
Dec. 22	Accounts Pay	D - 12200
	Cash		C - 12078
	Inventory		C - 122
Dec. 26	Cash	D - 15484
	Sales Discount	D - 316
	Accounts Rec		C - 15800
Dec. 31	Cash	D - 2678
	Accounts Rec		C - 2678