On December 1, 2020, Blossom Company had the following account balances.

		Debit				Credit
Cash		$7,600		Accumulated DepreciationEquipment		$2,420
Accounts Receivable		4,800		Accounts Payable		5,000
Inventory		11,500		Salaries and Wages Payable		1,000
Supplies		1,300		Common Stock		30,000
Equipment		24,200		Retained Earnings		10,980
		$49,400				$49,400

During December, the company completed the following summary transactions.

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

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