Cambruzzi Company was established in December of the current year. Its sales of merchandise on account and related returns and allowances during the remainder of the month are described below.

Dec. 15 Sold merchandise on account to A Co., $850

19 Sold merchandise on account to B Co., $800

20 Sold merchandise on account to C Co., $1,200

22 Issued Credit memo for $40 to B Co. for merchandise return

24 Sold merchandise on account to B Co., $1,650

25 Sold additional merchandise on account to B. Co, $900

26 Issued Credit memo for $25 to A Co. for merchandise return

27 Sold additional merchandise on account to C Co., $1,600

Record the transactions for December in the sales journal and/or general journal.