Can you solve these journal entries?

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).
16	28-Jan	Paid Dallas Bike Basics $9,000 for previously purchased raw materials on credit.
17	28-Jan	GBI ordered $75000 in raw materials from Space Bike Composites in Houston, TX. Terms of payment to Space Bikes are net 30.
18	29-Jan	Beantown Bikes in Boston, MA ordered $27,000 worth of bicycles from GBI, which cost $17,000. They are a new customer who discovered GBI at a trade show and must either wait for credit approval or prepay for the order before shipment.
19	29-Jan	Wrote off accounts receivable of $1,000 from Windy City Bikes, deemed uncollectible, and $500 from Bunkys Bicycle Emporium.
20	30-Jan	Purchased new machinery for manufacturing bicycle accessories from Space Bike Composites on credit for $20,000.

This is the chart of accounts:

G/L Account	G/L Acct Long Text
100000	Bank Account
110100	Accounts Receivable (Direct Posting Account)
110150	Allowance for Bad Debt
110200	Interest Receivable
200600	Inventory-Operating Supplies
200900	Inventory-Raw Materials (Direct Post)
200910	Inventory-Finished Goods (Direct Post)
200920	Inventory-Trading Goods (Direct Post)
200930	Inventory-Semi-finished Goods (Direct Post)
210000	Prepaid Insurance
211000	Prepaid Supplies
212000	Prepaid Advertising
215000	Prepaid Rent
216000	Deposits
220000	Notes Receivable
220110	Land
220210	Production Machinery, Equipment and Fixtures
220310	Accumulated Depreciation Production mach, Equip.
220400	Office Furniture
220500	Accumulated Depreciation-Office Furniture
220600	Office Equip and Computers
220700	Accumulated Depreciation- Office Equipment
300100	Payables-Income Taxes
300200	Accounts Payable (Direct Posting Account)
300700	Payables-Salaries and Wages
300800	Accrued Expense
320000	Accrued Tax Output
321000	Accrued Tax- Input
322000	Unearned Revenues
329000	Common Stock
329100	Additional Paid-in-Capital
330010	Retained Earnings (Direct Post)
600000	Sales Revenue
740000	Supplies Expense
740100	Utilities Expense
740200	Legal and Professional Expense
740300	Rent Expense
740400	Insurance Expense
740500	Payroll Expense-Office
700000	Labor Expense
741200	Bad Debt Expense
741800	Depreciation Expense
741900	Advertising Expense
742000	Vendor Discounts Missed
742100	Shipping Expense
780000	Cost of Goods Sold