On December 1, 2022 Carla Vista Co. had the following account balances.

		Debits				Credits
Cash		$18,700		Accumulated DepreciationEquipment		$3,200
Notes Receivable		2,230		Accounts Payable		6,370
Accounts Receivable		7,740		Common Stock		47,100
Inventory		16,100		Retained Earnings		21,250
Prepaid Insurance		1,650
Equipment		31,500
		$77,920				$77,920

During December, the company completed the following transactions.

Dec.	7		Received $3,630 cash from customers in payment of account (no discount allowed).
	12		Purchased merchandise on account from Green Co. $13,300, terms 1/10, n/30.
	17		Sold merchandise on account $15,700, terms 2/10, n/30. The cost of the merchandise sold was $10,400.
	19		Paid salaries $2,170.
	22		Paid Green Co. in full, less discount.
	26		Received collections in full, less discounts, from customers billed on December 17.
	31		Received $2,800 cash from customers in payment of account (no discount allowed).

Journalize the December transactions. (Assume a perpetual inventory system.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)