Journalize the following transactions for Acme Corporation:

December 1 Acme Corporation sold $121,900 of merchandise on account to W.E. Coyote Co. with credit terms of 2/10, n/30, FOB Shipping Point. Cost of merchandise sold was $72,900.

December 3 Acme Corporation paid $210 shipping charges to benefit W.E. Coyote Co., charges were added to the bill.

December 5 W.E. Coyote Co. returns $19,300 of damaged merchandise. The cost of merchandise returned was $11,500.

December 10 W.E. Coyote Co. paid the amount owed, less return and discount.

Journal

Date	Description	Debit	Credit
December 1	A/P-Coyote Co.A/R-Coyote Co.COGSCashInventory ExpenseMerchandise InventorySales DiscountSales Return & AllowanceSales Revenue
December 1	A/P-Coyote Co.A/R-Coyote Co.COGSCashInventory ExpenseMerchandise InventorySales DiscountSales Return & AllowanceSales Revenue
December 1	A/P-Coyote Co.A/R-Coyote Co.COGSCashInventory ExpenseMerchandise InventorySales DiscountSales Return & AllowanceSales Revenue
December 1	A/P-Coyote Co.A/R-Coyote Co.COGSCashInventory ExpenseMerchandise InventorySales DiscountSales Return & AllowanceSales Revenue
December 3	A/P-Coyote Co.A/R-Coyote Co.COGSCashInventory ExpenseMerchandise InventorySales DiscountSales Return & AllowanceSales Revenue
December 3	A/P-Coyote Co.A/R-Coyote Co.COGSCashInventory ExpenseMerchandise InventorySales DiscountSales Return & AllowanceSales Revenue
December 5	A/P-Coyote Co.A/R-Coyote Co.COGSCashInventory ExpenseMerchandise InventorySales DiscountSales Return & AllowanceSales Revenue
December 5	A/P-Coyote Co.A/R-Coyote Co.COGSCashInventory ExpenseMerchandise InventorySales DiscountSales Return & AllowanceSales Revenue
December 5	A/P-Coyote Co.A/R-Coyote Co.COGSCashInventory ExpenseMerchandise InventorySales DiscountSales Return & AllowanceSales Revenue
December 5	A/P-Coyote Co.A/R-Coyote Co.COGSCashInventory ExpenseMerchandise InventorySales DiscountSales Return & AllowanceSales Revenue
December 10	A/P-Coyote Co.A/R-Coyote Co.COGSCashInventory ExpenseMerchandise InventorySales DiscountSales Return & AllowanceSales Revenue
December 10	A/P-Coyote Co.A/R-Coyote Co.COGSCashInventory ExpenseMerchandise InventorySales DiscountSales Return & AllowanceSales Revenue
December 10	A/P-Coyote Co.A/R-Coyote Co.COGSCashInventory ExpenseMerchandise InventorySales DiscountSales Return & AllowanceSales Revenue