For the first Dec 31st entry how would I get those entries?

Dec 31 Total sales on account for the month of December were $45,600. Beacon sold

all merchandise at a uniform selling price of $1.60 per board foot. (Hint: you

should be able to use this information to calculate the COGS entry by determining how many unites were sold.)

ec. 31 112 ACCOUNTS RECEIVABLE 505 COST OF GOODS SOLD 401 SALES 120 MERCHANDISE INVENTORY COGS entered here 45,600 . 311101 CASH 37,600 112 ACCOUNTS RECEIVABLE 37,600 . 31 djusting Entry 1 use Dec 31 . 31 Beginning Supplies less ending supplies is the amount utilized 125 OFFICE SUPPUES ec. 31 722 INSURANCE EXPENSE 100 130 PREPAID INSURANCE 100 ec. 31 711 DEPRECIATION EXPENSE round to nearest dollar (in this case 83) 158 ACCUMULATED DEPRECIATION -EQUIPMENT ec. 31 711 DEPRECIATION EXPENSE round to nearest dollar (in this case 33) 158 ACCUMULATED DEPRECIATION EQUIPMENT 31 610 ADVERTISING EXPENSES 112 ACCOUNTS RECEIVABLE ec. ec. 31 ec. 31 round to the nearest dollar (in this case 42) ec. 31 112 ACCOUNTS RECEIVABLE 505 COST OF GOODS SOLD 401 SALES 120 MERCHANDISE INVENTORY COGS entered here 45,600 . 311101 CASH 37,600 112 ACCOUNTS RECEIVABLE 37,600 . 31 djusting Entry 1 use Dec 31 . 31 Beginning Supplies less ending supplies is the amount utilized 125 OFFICE SUPPUES ec. 31 722 INSURANCE EXPENSE 100 130 PREPAID INSURANCE 100 ec. 31 711 DEPRECIATION EXPENSE round to nearest dollar (in this case 83) 158 ACCUMULATED DEPRECIATION -EQUIPMENT ec. 31 711 DEPRECIATION EXPENSE round to nearest dollar (in this case 33) 158 ACCUMULATED DEPRECIATION EQUIPMENT 31 610 ADVERTISING EXPENSES 112 ACCOUNTS RECEIVABLE ec. ec. 31 ec. 31 round to the nearest dollar (in this case 42)