here are the list of transactions

7. On February 1, 20 Declared dividends of $10.000 on December 9. The fair market value of the securities (classified as trading is $15.00 10.3% of Accounts Receivable is estimated to be uncollectible Company uses the wiowance method rollectible accounts and recorded Payroll tax expense on account of $2300 3 383 when the market rate was naments Record the following entries in general Journal form for December, 2020: December 1: Recorded sales on account of $100,000, 2/10, net 30. Cost of inventory was 63,500. Company uses the net method for accounting for sales. December 2: Purchased Land for a future building site for $700,000, paying $200,000 down and signed a 5%, 90 day note for the balance. December 3: Bought back 1000 shares of stock for $17 per share. December 4: Purchased $40,000 worth of equipment, 5 year life, $5,000 salvage value, for cash. Equipment will be depreciated using the straight-line method of depreciation December 5: Paid invoice of $31,500 to supplier. The invoice related to inventory purchase which had been previously recorded December 6: Issued 5000 shares of restricted stock to its CFO. The stock has a fair value of $120,000. The service period related to this restricted stock is 3 years. Vesting occurs if the CFO stays with the company for 3 years. The par value of the stock is $1. December 8: Purchased inventory of $44,000 on account with terms 2/10 net 60. Cascade uses the net method for its purchases. December 9: Received payment related to sale on December 1. December 15: Recorded cash sales of $124,000, cost of merchandise inventory was $74,900, December 16: Issued 11,000 shares of common stock at $22.00 per share. December 17: Paid for 12/8 inventory purchase. December 18: Paid off short-term note from 12/1 trial balance plus interest of $3,582. December 19: Purchased $210,000 inventory on account with terms 3/15, net 30. Cascade uses the net method for its purchases. December 20: Recorded sales on account of $413,000, cost of merchandise inventory was $175,000 December 21: Paid $3,500 of utilities previously accrued. December 24: Sold 500 shares of Treasury Stock for $17.50 per share. December 26: Wrote off 4,500 in bad debt