create a general journal

Debit $69,000 $24,000 Credit Cash Accounts receivables Allowance for uncollectible accounts Inventory (1,300 units at $8) Accounts payable Common stock Retained eanings Total $8,500 $10.400 26,300 $45,000 $23,600 103,400$103.400 Dec. 1. Used cash to purchase equipment at a purchase price of $13,400, plus tax $300, plus shipping $700 Dec 1.Lend $10,000 to an employee by receiving a note for six months at annual interest rate 12% due at the maturity date Dec. 6. Purchase 4,100 units of inventory on account at $11.5 per unit for a total cost of $47150 Dec 12. Assuming the perpetual method is used, the company sold 3,200 units at $23 each on account, terms 2/10, n 30. Calculate the cost of goods sold using the FIFO method and record th appropriate joumal entries for the sale and the cost of the sale Hint Make sure to consider th beginning inventory balance from the beginning trial balance) Dec 20. Pad $21,000 to suppliers for purchases made on account in the pnor month Dec 23. Received cash of $17,500 for sales of inventory made on account on December 12 Dec 28. Wite-off $3,100 of accounts receivables using the allowance method Dec 30. Paid $5,000 for income tax for the month of December