$(10$ points$)$ Ceres Computer Sales uses the perpetual inventory system and had the following transactions during December.

Dec. $1$ Ceres sold merchandise to ABC, Inc. on credit for $$18,250,$ terms $\frac{2}{10},\frac{n}{30}.$ The items sold had a cost of $$8,200.$

Dec. $6$ Ceres purchased merchandise from Jones, Inc. on credit for $$11,150,$ terms $\frac{2}{10},\frac{n}{30}.$

Dec. $7$ABC, Inc. returned $$1,350$ of goods purchased on Dec. $1($original cost of the goods to ABC is $$775).$

Dec. $11$ABC, Inc. pays amount owed from purchase on Dec. $1($within discount period$).($this is the customer paying Ceres$)$

Dec. $12$ Ceres receives an allowance of $$750$ for goods purchased on Dec. $6.$

Dec. $14$ Ceres pays for goods purchased on Dec. $6($within discount period$).$

Required:

Prepare the general journal entries to record these transactions $($from Ceres' point of view$).$

$\backslash$table$[[,$Accounts,Debit,Credit$],[$Dec$\mathrm{.}1,,,],[,,,],[$Dec$.6,,,],[,,,],[$Dec$.7,,,],[,,,],[$Dec$.11,,,],[,,,],[$Dec$.12,,,],[,,,],[$Dec$.14,,,]]$