Presented below are 2. On when amount is entered. Do not indent 24800 24800 No. Date Account Titles and Explanation Dec. 3 632800 632800 Cost of Goods Sold 366400 Inventory To record cost of merchandise sold) Sales Returns and Allowan 366400 2. Dec. 8 24800 24800 3. Dec. 13 T Cash Sales Discounts Accounts Receivable TS