On December 1, 2022, Cullumber Distributing Company had the following account balances.

		Debit				Credit
Cash		$8,600		Accumulated DepreciationEquipment		$2,200
Accounts Receivable		6,000		Accounts Payable		5,900
Inventory		13,400		Salaries and Wages Payable		1,000
Supplies		1,200		Common Stock		15,000
Equipment		220,000		Retained Earnings		27,100
		$51,200				$51,200

During December, the company completed the following summary transactions.

Dec. 6		Paid $1,600 for salaries due employees, of which $600 is for December and $1,000 is for November salaries payable.
8		Received $1,900 cash from customers in payment of account (no discount allowed).
10		Sold merchandise for cash $7,700. The cost of the merchandise sold was $5,800.
13		Purchased merchandise on account from Hecht Co. $10,800, terms 2/10, n/30.
15		Purchased supplies for cash $2,000.
18		Sold merchandise on account $16,200, terms 3/10, n/30. The cost of the merchandise sold was $10,700.
20		Paid salaries $3,400.
23		Paid Hecht 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.

Enter the December 1 balances in the ledger T-accounts and post the December transactions.