Can you make a General Journal with these entiries. The GL is being made on December 31st 2021

	December 31st
	Summary Transactions for 2021
1	Purchased inventory on account for $360,000.
2	Sold goods for cash $75,000; the cost of goods sold was $25,000.
3	Sold goods on account for $875,000 (2/10, n/30); the cost of goods sold was $215,000.
4	Sales returns were $12,000, and had a cost of $3,000.
5	Collected $850,000 of accounts receivable within the discount period. The gross method is used.
6	Purchased supplies on account $2,800, debit supplies.
7	Paid $300,000 of accounts payable - this includes supplies and inventory.
8	Paid the principal balance on the note payable plus interest of $3,600. The balance in interest payable is included as part of this interest payment.
9	Paid salaries of $75,000, this includes the beginning balance in salaries payable, which represents the salaries owed on December 31 of last year.
10	Paid 12-months rent in advance on September 1, 2021 of $18,000, debit pre-paid rent.
11	Purchased equipment for $90,000 on June 1, 2021 by giving a 9-month, 6% note for $90,000.
12	Paid $2,400 for maintenance and repairs.
13	Sold common stock (on January 1), 10,000 shares for $15 per share. The par value is $2 per share.
14	Sold preferred stock, 6,000 shares for $25 per share. The par value is $25 per share.
15	Paid utilities of $5,200.
16	Declared and paid cash dividends to common shareholders, $6,000.
17	Declared and paid cash dividends to preferred shareholders, $4,000.
18	Wrote off $2,200 of uncollectible accounts receivable.
19	Sold equipment having an original cost of $45,000, and accumulated depreciation of $18,000 for $32,000 cash.