The following merchandise transactions occurred in December. Both companies use a perpetual inventory system. Was wondering how to fill out this table. The accounts are given below. Please help, thank you!

Dec.3Pina Colada Ltd. sold goods to Flint Corp. for $62,200, terms n/15, FOB shipping point. The inventory had cost Pina Colada $33,000. Pina Coladas management expected a return rate of 3% based on prior experience. 7Shipping costs of $840 were paid by the appropriate company.8Flint returned unwanted merchandise to Pina Colada. The returned merchandise has a sales price of $1,920, and a cost of $1,040. It was restored to inventory. 11Pina Colada received the balance due from Flint.

Date	Account Titles and Explanation	Debit	Credit
Dec 3
Dec7
Dec 8
Dec 11