On December 1, 2022, Splish Brothers Inc. had the following account balances. Debit Credit Cash $7,400 Accumulated Depreciation-Equipment $2,200 Accounts Receivable 4,700 Accounts Payable 4,500 Inventory 11,900 Salaries and Wages Payable 1,000 Supplies 1,300 Common Stock 29,000 Equipment 22,000 Retained Earnings 10,600 $47,300 $47,300 During December, the company completed the following summary transactions. 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. Dec. 6 8 Received $1,900 cash from customers in payment of account (no discount allowed). 10 Sold merchandise for cash $6.400. The cost of the merchandise sold was $4,100. 13 Purchased merchandise on account from Hecht Co. $9,300, terms 2/10, n/30. 10 13 13. 15 15 18 20 20 22 23 Sold merchandise for cash $6,400. The cost of the merchandise sold was $4,100. Purchased merchandise on account from Hecht Co. $9,300, terms 2/10, n/30. Purchased supplies for cash $2,100. Sold merchandise on account $12,100, terms 3/10, n/30. The cost of the merchandise sold was $8,100. Paid salaries wages $1,900. 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 $1,400. 90F Post the adjusting entries. (Post entries in the order of journal entries presented above.) Cash 12/1 Bal. 12/8 12/10 7,400 12/6 1,600 1,900 12/15 2,100 6,400 12/20 1,900 12/27 11,737 12/23 9,114 12/31 Bal. 12,723 Accounts Receivable 12/1 Bal. 4,700 12/8 1,900 12/18 12,100 12/27 12,100 12/31 Bal. 2,800 Inventory 12/1 Bal. 11,900 12/10 4,100 12/13 9,300 12/18 8,100 12/23 186 12/31 Bal. 8,814 Supplies 12/1 Bal. 1,300 12/15 2,100 12/1 Bal. 12/31 Bal. Equipment 22,000 22,000 Accumulated Depreciation-Equipment 12/1 Bal. 2,200 Accounts Payable 12/23 9300 12/1 Bal 1.500 Accounts Payable 12/23 9,300 12/1 Bal. 4,500 12/13 12/31 Bal. 9,300 4,500 12/6 Salaries and Wages Payable 1,000 12/1 Bal. Common Stock 12/1 Bal 29.000 1,000 Common Stock 12/1 Bal. 29,000 12/31 Bal. 29,000 Retained Earnings 12/1 Bal. 10,600 12/31 Bal. 10,600 Sales Revenue 12/10 6,400 12/18 12,100 12/31 Bal. 18,500 Depreciation Expense 12/6 Salaries and Wages Expense 600 12/20 1,900 Supplies Expense