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

		Debit				Credit
Cash		$7,400		Accumulated DepreciationEquipment		$2,640
Accounts Receivable		5,100		Accounts Payable		4,700
Inventory		12,500		Salaries and Wages Payable		1,100
Supplies		1,300		Common Stock		30,000
Equipment		26,400		Retained Earnings		14,260
		$52,700				$52,700

During December, the company completed the following summary transactions.

Dec. 6		Paid $2,000 for salaries and wages due employees, of which $900 is for December and $1,100 is for November salaries and wages payable.
8		Received $1,900 cash from customers in payment of account (no discount allowed).
10		Sold merchandise for cash $7,000. The cost of the merchandise sold was $4,200.
13		Purchased merchandise on account from Maglio Co. $9,100, terms 2/10, n/30.
15		Purchased supplies for cash $1,800.
18		Sold merchandise on account $12,700, terms 3/10, n/30. The cost of the merchandise sold was $8,100.
20		Paid salaries and wages $1,900.
23		Paid Maglio Co. in full, less discount.
27		Received collections in full, less discounts, from customers billed on December 18.

1) Adjustment data:

1.		Accrued salaries and wages payable $800.
2.		Depreciation $240 per month.
3.		Supplies on hand $1,600.

1) Journalize adjusting entries using the information on top.