How do I journalize these entries using perpetual accounting system? Dec 6. Paid 1,600 for salaries due employees of which 600 is for december and 1000 is for November salaries payable Dec 8. Received 1900 cash from customers in payment of accounts (no discounts allowed) Dec 10 Sold merchandise for cash 6300. The cost of the merchandise sold was 1400 Dec 13 Purchased merchandise on account from Gong Co 9000, terms 2/10,n/30 Dec 15 Purchased supplies for cash 2000 Dec 18 Sold merchandise on account 12,000 terms 3/10,n/30. The cost of the merchandise sold was 8000 Dec 20 Paid salaries 1800 Dec 23 Paid Gong Co in full less discount Dec 27 Received collections in full, less discounts, from customers billed on December 18 Report Abuse