how do i create a general ledger for these transactions

Cr. $ 5,000 4,500 Jess Come Buy Adjusted Journal Entry May-20 Date Particulars Dr. $ 5-May Water Charges a/c 5,000 Outstanding water charges a/c Salary Suspense a/c 4,500 to Salary a/c Insurance Premium a/c 4.000 to cash Bad Debts a/c 4,000 to Neiman Marcus Commissoion Received ale 3.000 to Commission Received in advance Depreciatiation ac 4.625 to Building to Motor Vehicle to Furniture 25.125 4,000 4,000 3.000 1874 1500 1.250 25.125