Answer the below question.

(a) The following were transactions of Delphi Enterprise for the month of July: (1) On 1 July, the company established that they cannot collect $8,000 from a customer and this amount has to be written off. Assumes the company uses the allowance method. (2) On 15 July, the company purchased $3,000 of supplies on credit. (3) On 18 July, the company received a utilities bill amounting $400. (4) On 20 July, the company entered a contract to buy a new machine costing $20,000 3 months later. The machine will be paid entirely in cash. On 23 July, a customer paid $5,000 owed to Delphi Enterprise. (5) (6) On 25 July, the company declared dividends of $20,000 to be paid 1 month later. (7) On 31 July, the company hired a new staff at a monthly salary of $3,100. The new staff will start work on 1 September. Analyse the above and record the journal entries. Narrations are not required