1. The following were selected from among the transactions completed by Bravo during December of the current year.

Dec 3.	Purchased merchandise on account from Taniah Enterprise, list price RM24,000, trade discount 25%, term FOB shipping point, 2/10, n30, with prepaid transportation cost of RM615 added to the invoice.
5.	Purchased merchandise on account from Puan Enterprise, RM10,250, terms FOB destination, 2/10, n30.
6.	Sold merchandise on account to Miracle, list price RM18,000, trade discount 35%, terms 2/10, n30. The cost of merchandise sold was RM8,250.
7.	Returned RM1,800 of merchandise purchased on 5 December from Puan Enterprise.
13.	Paid Taniah Enterprise on account for the purchase of 3 December, less discount.
15.	Paid Puan Enterprise on account for the purchase of 5 December, less return of December 7 and discount.
16.	Received cash on account from the sale of 6 December to Miracle, less discount.
19.	Sold merchandise on MasterCard, RM39,500. The cost of the merchandise sold was RM23,700.
22.	Sold merchandise on account to Halal Resources, RM11,300, terms 2/10, n30. The cost of the merchandise sold was RM6,700.
23.	Sold merchandise for cash, RM17,680. The cost of the merchandise sold was RM9,100.
28.	Received merchandise returned by Halal Resources from sale of 22 December, RM2,000. The cost of the returned merchandise was RM1,100.
31.	Paid MasterCard service fee of RM1,050.

REQUIRED:

Journalize the transactions.