On December 1,2022 , Sunland Distributing Company had the following account balances. 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 $7,100. The cost of the merchandise sold was $5,200. 13 Purchased merchandise on account from Hecht Co. $9,600, terms 2/10,n/30. 15 Purchased supplies for cash $2,000 18 Sold merchandise on account $14,400, terms 3/10,n/30. The cost of the merchandise sold was $9,500. 20 Paid salaries $2,800. 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. (Credit account titles are outomotically 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.) (To record the sales revenue) (To record cost of goods sold)