On December 1,2025, Cullumber 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 $5,500. The cost of the merchandise sold was $3,600. 13 Purchased merchandise on account from Hecht Co. $6,400, terms 2/10,N/30. 15 Purchased supplies for cash $2,000. 18 Sold merchandise on account $9,600, terms 3/10,n/30, The cost of the merchandise sold was $6,300. 20 Paidsalaries $1,200. 23 Paid Hecht CO, in fult, less discount. Journalize the December transactions using a perpetual inventory system. (Credit account tities are outomatically indented when omount is entered. Do not indent manually. If no entry is required, select " No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) (To record the sales revenue.) (To record cost of goods sold.)