On December $1,2022,$ Wildhorse Distributing Company had the following account balances,

$\backslash$table$[[-,$Debit,,Credit$],[$Cash$,$$$7,600,$Accumulated Depreciation$-$Equipment,$$2,640],[$Accounts Receivable,$5,600,$Accounts Payable,$4,700],[$Inventory$,11,800,$Salaries and Wages Payable,$1,200],[$Supplies$,1,300,$Owner's Capital,$44,160],[$Equipment$,26,400,,],[,$$$52,700,,$$$52,700]]$

During December, the company completed the following summary transactions.

Dec. $6$ Paid $$2,000$ for salaries and wages due employees, of which $$800$ is for December and $$1,200$ is for November salaries and wages payable.

$8$ Received $$2,000$ cash from customers in payment of account $($no discount allowed$).$

$10$ Sold merchandise for cash $$6,500.$ The cost of the merchandise sold was $$4,200.$

$13$ Purchased merchandise on account from Boehm Co$.$ $$8,900,$ terms $2/10,$ n$/30.$

$15$ Purchased supplies for cash $$1,700.$

$18$ Sold merchandise on account $$12,800,$ terms $\frac{3}{10},\frac{n}{30}.$ The cost of the merchandise sold was $$8,100.$

$20$ Paid salaries and wages $$1,600.$