On December 1, 2022, Matthias Company had the following account balances. (3,000$0.60) The following transactions occurred during December. Dec. 3 Purchased 4,000 units of inventory on account at a cost of $0.72 per unit. 5 Sold 4,400 units of inventory on account for $0.90 per unit. (Matthias sold 3,000 of the $0.60 units and 1,400 of the $0.72. 7 Granted the December 5 customer $180 credit for 200 units of inventory returned costing $144. These units were returned to inventory. 17 Purchased 2,200 units of inventory for cash at $0.80 each. 22 Sold 2,000 units of inventory on account for $0.95 per unit. (Matthias sold 2,000 of the $0.72 units.) Journalize the December transactions, assuming Matthias uses the perpetual inventory method. (Credit account titles are automatically indented Date Account Titles and Explanation Debit (To record sales revenue) (To record cost of goods sold) (To record sales return) (To record cost of goods returned) (To record sales revenue) (To record cost of goods sold) Journalize the adjusting entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entr