On December 1, 2022, Blossom Distributing Company had the following account balances. Debit Credit Cash $7,000 Accumulated Depreciation Equipment $2.200 Accounts Receivable 4,600 Accounts Payable 4,500 Inventory 11,500 Salaries and Wages Payable 1,000 Supplies 1,200 Owner's Capital 38,600 Equipment 22,000 $46,300 $46,300 During December, the company completed the following summary transactions. Dec. 6 Paid $1,500 for salaries and wages due employees, of which $500 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 Boehm Co. $8,500, terms 2/10, n/30. 15 Purchased supplies for cash $1,600. 18 Sold merchandise on account $12,300, terms 3/10, n/30. The cost of the merchandise sold was $8,000. 20 Paid salaries and wages $1,500. 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. (List all debit entries before credit entries. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) Date Account Titles and Explanation Debit Credit (To record sales revenue) (To record cost of goods sold) (To record the sales revenue) (To record the sales revenue) > (To record cost of goods sold) e Textbook and Media List of Accounts Enter the December 1 balances in the ledger T-accounts and post the December transactions. (Post entries in the order of journal entries presented above. If the balance is zero (O), select date from drop down and enter O for the amount in the column for the normal balance for that account.) Cash Accounts Receivable Inventory Supplies Equipment Accumulated Depreciation Equipment Accounts Payable