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

		Debit				Credit
Cash		$18,700		Accumulated DepreciationEquipment		$3,000
Notes Receivable		2,300		Accounts Payable		6,000
Accounts Receivable		7,700		Common Stock		55,000
Inventory		16,900		Retained Earnings		10,600
Prepaid Insurance		1,600				$74,600
Equipment		27,400
		$74,600

During December, the company completed the following transactions.

Dec. 7		Received $3,700 cash from customers in payment of account (no discount allowed).
12		Purchased merchandise on account from Vance Co. $11,000, terms 1/10, n/30.
17		Sold merchandise on account $16,300, terms 2/10, n/30. The cost of the merchandise sold was $9,200.
19		Paid salaries $2,200.
22		Paid Vance Co. in full, less discount.
26		Received collections in full, less discounts, from customers billed on December 17.
31		Received $2,600 cash from customers in payment of account (no discount allowed).

Adjustment data:

1.		Depreciation $210 per month.
2.		Insurance expired $400.

Journalize the December transactions. (Assume a perpetual inventory system.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)