Complete the main journal entries encountered in recording the transactions and events of a company shown below. You may ignore any goods and services tax and income tax consequences. 5. ABC Ltd. wrote a $1,000 bad debt off against the allowance for bad and doubtful debts after identifying one of its customers declared bankruptcy. 6. ABC Ltd. wrote a $2,000 bad debt off where there is no allowance account. 7. ABC Ltd. purchased $8,000 inventory on credit from a supplier (perpetual inventory system). 8. ABC Ltd. due to the advance of the technology, the net realisable value of the inventory is $4,000 lower than the carrying amount of the inventory. 9. ABC Ltd. made a cash payment of $8,000 to supplier with no discount. 10. ABC Ltd. made a cash payment to supplier with 1% discount, price on the invoice received is $8,000 11. ABC Ltd. raised a provision for warranty based on 5% of the current period sales ($100,000). 12. ABC Ltd made a $500 payment for the warranty claimed by customer 13. ABC Ltd. records $10,000 depreciation of plant for the current period. 14. ABC Ltd. impaired $1,000 goodwill in the current period. 15. ABC Ltd. declared and paid an interim dividend of $5,000 in Feb 16. ABC Ltd. declared a final dividend of $10,000 just before the reporting date on 30 June, and it will be paid in August