11	23-Jan	Collected $6,000 of accounts receivable from Windy City Bikes, who had purchased on credit, and $4,000 from Bunkys Bicycle Emporium.
12	24-Jan	Sold $5,500 of discounted bicycle accessories with a cost of $3500 to Space Bike Composites in a bulk purchase.
13	25-Jan	Declared and set aside $4,000 of earnings as dividends for shareholders.
14	26-Jan	Recognized sales returns and allowances of $1,200 for defective bicycle accessories.
15	27-Jan	GBI's ad in the English edition of Italian Cycling Journal was published today, prepaid for September to February (four months already used).

I need to make general journal entries to record these transactions if applicable.