During December the company completed the following summary transactions.

During December the company completed the following summary transactions.

Dec. 6 Paid $1600 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 account (no discount allowed).

Dec. 10 Sold merchandise for cash $6300. The cost of the merchandise sold was $4100.

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 $12000 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.

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