XYZ Company was established in December of the current year. Its sales of merchandise on account, related returns and allowances during the remainder of the month are described below.

Dec.15 Sold merchandise on account to A Co., Rs 8500.

19 Sold merchandise on account to B Co., Rs 8000.

20 Sold merchandise on account to C Co., Rs 12,000.

22 Issued Credit memo for Rs 400 to B Co. for merchandise return.

24 Sold merchandise on account to B Co., Rs 16,500.

25 Sold additional merchandise on account to B. Co, Rs 9000.

26 Issued Credit memo for Rs 250 to A Co. for merchandise return.

27 Sold additional merchandise on account to C Co., Rs 16,000.

Record the transactions for December in the sales journal and/ general journal.