The following were selected from among the transactions completed by East Coast Trading Post during December of the current year:
Dec. 3. Purchased merchandise on account from Hillsboro Co., list price $38,000, trade discount 25%, terms FOB shipping point, 2/10, n/30, with prepaid freight of $900 added to the invoice.
6. Sold merchandise on account to Zion Co., list price $27,000, trade discount 35%, terms 2/10, n/30. The cost of the goods sold was $14,000.
13. Paid Hillsboro Co. on account for purchase of December 3, less discount.
16. Received cash on account from sale of December 6 to Zion Co., less discount.
19. Sold merchandise on MasterCard, $58,000. The cost of the goods sold was $34,800.
23. Sold merchandise for cash, $33,600. The cost of the goods sold was $20,000.
31. Paid MasterCard service fee of $1,750.
Journalize the transactions, assuming the use of the perpetual inventory system.