Help with these journal entries please.

Dec. 2 Issue check # 425 to Allstate Insurance Company for $3,600. The payment represents one year of coverage.

Dec. 2 Borrowed $65,000 from Citi Bank. This is a 15 year note payable bearing 12% interest, payable semi-annually on June 1 and December 1 of each year.

Dec. 3 Issued Check #426 to The Dayton City Newspaper for $225 for advertising.

Dec. 3 Sold merchandise on account to True Sports Shop, customer 2055. The sales invoice is number 6202 and is for $6,500, terms 1/10 n/30. Runners Company uses a perpetual inventory system and

Therefore, records the cost of merchandise sold as well as the sale.

Items Sold:

#105 60 pairs @ 75.00

#130 40 pairs @ 50.00

Cost of Sale:

#105 60 pairs @ 25.00

#130 40 pairs @ 19.95

Due to the nature of the business, most but not all sales are on a credit basis for the Runners Company

Dec. 3 Received a check from Active Stores, customer number 2052, for a partial payment of $13,689.

Dec. 3

Purchased merchandise from Tice Manufacturing Company, vendor number 1. The purchase invoice Is number 3356 for $13,070, terms net 30.

Items Purchased:

#130 600 pairs @ 19.95

#120 50 pairs @ 22.00

Dec. 4

Sold merchandise on account; invoice 6203, to String Stores, customer number 2058, for $35,350.

Terms of the sale were 1/10 n/30.

Items Sold:

#130 210 pairs @ 50.00

#120 140 pairs @ 65.00

#110 175 pairs @ 90.00

Cost of Sale:

#130 210 pairs @ 19.95

#120 140 pairs @ 22.00

#110 175 pairs @ 35.00

Dec. 7

Sold merchandise to S.T. Sporting Co. for $16,750 cash, check no. 481.

Items Sold:

#105 113 pairs @ 75.00

#110 45 pairs @ 90.00

#120 65 pairs @ 65.00

Cost of Sale:

#105 113 pairs @ 25.00

#110 45 pairs @ 35.00

#120 65 pairs @ 22.00