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.

Post the adjusting entries. (Post entries in the order of journal entries presented above.) Accumulated Depreciation-Equipment \begin{tabular}{l|lr} \multicolumn{3}{c}{ Common Stock } \\ & 12/1Bal & 30,000 \\ \hline & 12/31Bal. & 30,000 \end{tabular} \begin{tabular}{l|lr} \multicolumn{2}{c|}{ Retained Earnings } \\ & 12/1Bal & 9,300 \\ \hline & 12/31Bal & 9,300 \end{tabular} \begin{tabular}{c|cr} \multicolumn{2}{c}{ Sales Revenue } & \multicolumn{2}{r}{6,300} \\ \hline & 12/10 & 12,000 \\ \hline & 12/18 & 18,300 \end{tabular} \begin{tabular}{lr|r} \multicolumn{3}{r}{\multicolumn{2}{r}{ Sales Discounts }} \\ \hline 12/27 & 360 & \\ \hline 12/31Bal & 360 & \\ & \\ \hline 12/10 & Cost of Goods Sold \\ \hline 12/18 & 4,100 & \\ \hline 12/31Bal & 8,000 & \\ \hline \end{tabular} Depreciation Expense Supplies Expense