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

		Debit				Credit
Cash		$7,000		Accumulated DepreciationEquipment		$2,420
Accounts Receivable		4,700		Accounts Payable		4,500
Inventory		12,200		Salaries and Wages Payable		1,000
Supplies		1,200		Owners Capital		41,380
Equipment		24,200
		$49,300				$49,300

During December, the company completed the following summary transactions.

Dec. 6		Paid $1,550 for salaries and wages due employees, of which $550 is for December and $1,000 is for November salaries and wages 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 $3,800.
13		Purchased merchandise on account from Boehm Co. $8,900, 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 $8,300.
20		Paid salaries and wages $1,800.
23		Paid Boehm 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.

Enter the December 1 balances in the ledger T-accounts and post the December transactions.