Can you journalize these transactions

Dec.	1	The equipment was completely destroyed by the regional earth quake. Loss by earthquake was recognized.
	1	Lent cash to another company and received a 2 year, $20,000 zero-interest-bearing note. The market rate of interest for a note of similar risk is 9 percent.
	1	Purchased new equipment that costs $12,000 and issued 1,000 shares of common stock (no-par stock) to the equipment seller.
	10	Collected $15,000 as payment for amounts previously billed.
	13	One of the customers went bankrupt. B&G wrote off $2,000 account receivable.
	15	Paid monthly salaries of $20,000 to employees
	16	Issued 1,000 shares of preferred stock at $10 per share
	17	Purchased 500 shares of ABC corporations common stock at $15 (per share) and classify the securities as available-for-sales securities
	20	Found that the company incorrectly overstated its November account receivable and sales revenue by $1,000 and made a journal entry to correct the error.
	30	Made a $30,000 sale on account with the following terms: 2/15, n/30. B&G records credit sales using the net method
	31	Dividends of $5,000 were declared and paid. $ 1,025 is paid to preferred stockholders and the rest is paid to the common stock holders.
	31	ABC corporation declared $ 5 dividend per share (to common stock holders). It will be paid in 2016.

* Additional information

1. Ignore tax effect.

2. Salaries expenses incurred but not paid prior to Dec. 31^st totaled $10,500.

3. The company received the bill for utility services (electricity) that the firm used during December in the amount of $6,000. The company will pay the bill in Jan. 2016.

4. $3,000 of supplies remained at the end of December.

5. The company use the Allowance method for possible accounts receivable write-offs in the future and estimated that 5% of the outstanding account receivable will not be collected.

6. The equipment purchased on Dec. 1^st depreciates $200 per month.

7. The common stock price of ABC Corporation on December 31st is still $ 15 per share.