On December 1, 2020, Bonita Printers had the account balances shown below. Debit Credit Cash 10,695 Accumulated Depreciation Equipment 3,450 Accounts Receivable 8.970 Accounts Payable 6.900 Inventory 4.485 Share Capital - Ordinary 46.000 Equipment 48,300 Retained Earnings 16,100 72,450 72,450 *(6,900 x 0.65) The following transactions occurred during December: Dec. 3 Purchased 9.200 units of inventory on account at a cost of 0.72 per unit. 5 Sold 10,120 units of inventory on account for 0.92 per unit. (It sold 6.900 of the 0.65 units and 3,220 of the 0.72.) 7 Granted the December 5 customer 423 credit for 460 units of inventory returned costing 324. These units were returned to inventory. 17 Purchased 5,060 units of inventory for cash at 0.78 each. 22 Sold 4,600 units of inventory on account for 0.95 per unit. (It sold 4,600 of the 0.72 units.) Adjustment data: 1. Accrued salaries payable 920. 2. Depreciation 460 per month. (a) Journalize the December transactions and adjusting entries, assuming Bonita uses the perpetual inventory method. (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. Round answers to 0 decimal places, e.g. 5,275.) Date Account Titles and Explanation Debit Credit (To record sales revenue.) (To record cost of goods sold.) (To record sales returns.)