please answer with correct and detailed calculations and explanations. make sure supporting statements are also provided for each step and calculation. QUESTION: On December 1, 2022, Pharoah Distributing Company had the following account balances.

		Debit				Credit
Cash		$6,700		Accumulated DepreciationEquipment		$2,200
Accounts Receivable		4,100		Accounts Payable		4,000
Inventory		11,500		Salaries and Wages Payable		1,000
Supplies		1,200		Common Stock		15,000
Equipment		22,000		Retained Earnings		23,300
		$45,500				$45,500

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.
8		Received $1,900 cash from customers in payment of account (no discount allowed).
10		Sold merchandise for cash $5,800. The cost of the merchandise sold was $3,900.
13		Purchased merchandise on account from Hecht Co. $7,000, terms 2/10, n/30.
15		Purchased supplies for cash $2,000.
18		Sold merchandise on account $10,500, terms 3/10, n/30. The cost of the merchandise sold was $6,900.
20		Paid salaries $1,500.
23		Paid Hecht Co. in full, less discount.
27		Received collections in full, less discounts, from customers billed on December 18.

a.) Journalize the December transactions using a perpetual inventory system.