Journalize the December transactions using a perpetual inventory system.

On December 1, 2022, Sunland Distributing Company had the following account balances. Debit Credit Cash $8,000 Accumulated Depreciation-Equipment $2,200 Accounts Receivable 5,400 Accounts Payable 5,300 Inventory 12,800 Salaries and Wages Payable 1,000 Supplies 1,200 Common Stock 15,000 Equipment 22,000 Retained Earnings 25,900 $49,400 $49,400 During December, the company completed the following summary transactions. Dec. 6 Paid $1,600 for salaries due employees, of which $600 is for December and $1,000 is for November salaries payable. Received $1,900 cash from customers in payment of account (no discount allowed). 8 10 Sold merchandise for cash $7,100. The cost of the merchandise sold was $5,200. Purchased merchandise on account from Hecht Co.$9,600, terms 2/10, n/30. 13 15 Purchased supplies for cash $2,000. 18 Sold merchandise on account $14,400, terms 3/10,n/30. The cost of the merchandise sold was $9,500. Paid salaries $2,800. 20 23 Paid Hecht Co. in full, less discount. 27 Received collections in full, less discounts, from customers billed on December 18