FULL SCREEN Comprehensive Problem 6 (Part Level submission) on December 1, 2017, Annalise Company had the account balances shown below. Debit Credit $5,000 Accumulated Depreciation-Equipment $1,100 Accounts Receivable 4,700 Accounts Payable 3,200 Inventory 1,800 Owner's Capital 32,200 Equipment 25,000 $36,500 $36,500 (3,000 x $0.60) The following transactions occurred during December: Dec. 3 Purchased 4,000 units of inventory on account at a cost of $0.70 per unit. 5 Sold 4,300 units of inventory on account for $0.86 per unit. (It sold 6,000 of the $0.60 units and -1,700 of the $0.70.) 7 Granted the December 5 customer $159 credit for 200 units of inventory returned costing $106. These units were returned to inventory 17 Purchased 2,300 units of inventory for cash at $0.76 each. 22 sold 5,200 units of inventory on account for $0.91 per unit. (It sold 5,200 of the $0.70 units.) Adjustment data: 1. Accrued salaries payable $600. 2. Depreciation $200 per month. w (a) Journalize the December transactions and adjusting entries, assuming Annalise uses the perpetual inventory method. (credit account titles are automatically indented when amount is entered. Do not indent manually. Record journal entries in the order presented in the problem.)