On December 1, 2017, Devine Distributing Company had the following account balances.

		Debit				Credit
Cash		$7,500		Accumulated DepreciationEquipment		$2,570
Accounts Receivable		5,300		Accounts Payable		4,800
Inventory		12,400		Salaries and Wages Payable		1,000
Supplies		1,400		Common Stock		15,000
Equipment		25,700		Retained Earnings		28,930
		$52,300				$52,300

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 $2,000 cash from customers in payment of account (no discount allowed).
10		Sold merchandise for cash $6,800. The cost of the merchandise sold was $4,200.
13		Purchased merchandise on account from Hecht Co. $9,000, terms 2/10, n/30.
15		Purchased supplies for cash $1,600.
18		Sold merchandise on account $12,800, terms 3/10, n/30. The cost of the merchandise sold was $8,100.
20		Paid salaries $1,500.
23		Paid Hecht Co. in full, less discount.
27		Received collections in full, less discounts, from customers billed on December 18.

Journalize the December transactions using a perpetual inventory system.

Date	Account Titles and Explanation	Debit	Credit