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

		Debit				Credit
Cash		$7,200		Accumulated DepreciationEquipment		$2,200
Accounts Receivable		4,600		Accounts Payable		4,500
Inventory		12,000		Salaries and Wages Payable		1,000
Supplies		1,200		Common Stock		30,000
Equipment		22,000		Retained Earnings		9,300
		$47,000				$47,000

During December, the company completed the following summary transactions.

Dec. 6		Paid $1,600 for salaries and wages due employees, of which $600 is for December and $1,000 is for November salaries and wages payable.
8		Received $1,900 cash from customers in payment of account (no discount allowed).
10		Sold merchandise for cash $6,300. The cost of the merchandise sold was $4,100.
13		Purchased merchandise on account from Hecht Co. $9,000, terms 2/10, n/30.
15		Purchased supplies for cash $2,000.
18		Sold merchandise on account $12,000, terms 3/10, n/30. The cost of the merchandise sold was $8,000.
20		Paid salaries wages $1,800.
23		Paid Hecht Co. in full, less discount.
27		Received collections in full, less discounts, from customers billed on December 18.

Adjustment data:

1.		Accrued salaries and wages payable $800.
2.		Depreciation $200 per month.
3.		Supplies on hand $1,500.

Journalize the adjusting 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.)