On December 1, 2020, Shiras Distributing Company had the following account balances. Cash Debits $ 7,300 Credits Accumulated Depreciation $2,200 Accounts Receivable 5,600 Accounts Payable 4,600 Merchandise Inventory 12,000 Salaries Payable 1,000 Supplies 1,200 Common stock 15,000 Equipment 22,000 Retained Earnings 25,300 $48,100 $48,100 During December the company completed the following summary transactions. Dec. 6 Paid $1,600 for salaries due employees, of which $600 is for Decem- ber and $1,000 is for November salaries payable. 8 Received $1,800 cash from customers in payment of account (no dis- count allowed). 10 Sold merchandise for cash $6,000. The cost of the merchandise sold was $4,000. 13 Purchased merchandise on account from Helm Co. $9,000, terms 2/10, n/30. 15 Purchased supplies for cash $2,000. 18 Sold merchandise on account $12,000, terms 1/10, n/30. The cost of the merchandise sold was $8,000. 20 Paid salaries $1,800. 23 27 Paid Helm Co. in full, less discount. Received collections in full, less discounts, from customers billed on December 18. Adjustment data: 1. Accrued salaries payable $600. 2. Depreciation $300 per month. 3. Supplies on hand $1,500. 4. Income tax due and unpaid at December 31 is $200. Journalize the December transactions.