On December 1.2025, Carla Vista Company had the account balances shown below. Inventory =(3,20090,60) The following transactions occurred during December: Dec 3 Purchased 4.200 units of imventory on account at a cost of 5076 per unit: 5 Sold 4,600 units of inventery on account for $0.90 per unit: (Carla Vista sold 3,200 of the 50,60 units and 1,400 of the $0.76 units: 7 Granted the December 5 customer 5180 credit for 200 units of inventory returned costing 5152 . These units were returned to inventory. 17 Purchased 2,200 units of inventory for cash at 50.80 each 22 Sold 2,000 units of inventory on account for $0.99 per unit. (Carla Vista sold 2,000 of the 50.76 units) Adjustment data: 1. Accrued salaries and wages pavable 3330 . 2. Depreciation on equipment $190 permonth 3. Income tax expense was $230, to be paid next year. (a) Journalize the December transactions and adjusting entries, assuming Carla Vista uses the perpetual imventory system. (Credit. eccount tities and enter 0 far the amounts. Record joumal entries in the order presented in the problem. List all debit entries before credit entries)