i dont understand the general journal part of this please help

During the first month of operations, the following transactions were completed by ABC Corporation: Dec 1 Issued 25,000 shares of $1 par common stock for cash of $20 per share. ABC Company pays cash for Land and a building to be used in operations. The land Dec 3 cost $50,000 and the building cost $150,000. Dec 4 Purchased $10,000 of store fixtures on account. 10 Purchased merchandise inventory from XYZ Company for $125,000, terms n/eom, 11 Dec 5 FOB destination. 12 ABC sold $50,000 of merchandise on account, 2/10,n/30, FOB shipping point. The 13 Dec 6 cost of merchandise sold was $20,000. 14 15 Dec 9 Paid adverting costs of $15,000 to promote new business. 16 Purchased merchandise inventory from QRS Company for $100,000, terms n/30, 17 Dec 10 FOB destination. 21 Dec 12 ABC's Board of Directors declared a $30,000 cash dividend. \begin{tabular}{l|l|l} 22 & & \\ 23 & Dec 13 & Paid $300 for utilities. \end{tabular} \begin{tabular}{l|l|l} 24 & & Paid cash dividends to common shareholders. \\ 25 & Dec 15 Par \end{tabular} 2627Dec16ReceivedpaymentformerchandisesoldonDec.6th. 28 A ABC sold $75,000 of merchandise on account, 2/10, cost of merchandise sold was $35,000. Sold 300 shares of treasury stock for $20 per share. Dec 23 cost of merchandise sold was $35,000. Dec24Dec31Sold300sharesoftreasurystockforPaidbalanceowedtoXYZCompanyforpurchasesonDec5. At the end of December, the following adjustment data were assembled. After a physical count of inventory, it was determined that $169,500 of inventory exists 38 at December 31. 39b Based on an analysis of AVR, ABC Company anticipates 3% of AVR to be uncollectible. Buildings are depreciated using the straight line method with no salvage value for 30 years. Round to the nearest dollar. Store Fixtures are depreciated using the straight-line method with no salvage value for 5 years. Round to the nearest dollar. Directions: Journalize the routine transactions above on the Journal-December tab. Use the Unadjusted Trial Balance and adjusting information provided above to journalize the 4 adjusting entries on the Journal - December tab (below the routine entries). Use the Adjusted Trial Balance provided to prepare financial statments for ABC DirectionsChartofAccountsJournal-DecemberUnadjustedTrialBalanceAdustedTrialBalance 45 Directions: Use the Unadjusted Trial Balance and adjusting information provided above to journalize the 4 adjusting entries on the Journal - December tab (below the routine entries). Use the Adjusted Trial Balance provided to prepare financial statments for ABC Corporation. You are only responsible for preparing the Income Statement, Statement of Retained Earnings, and classified Balance Sheet. These should be 513 completed on the Financisi Statements tab. You should complete your final project in this Excel workbook using the following tabs: JournalDecember and Financial Statements. You may use another spreadsheet program as long as Excel can open the file. ABC Corporation is a retail company that begins operations on December 1,20xx, which is incorporated in the state of NC. The ABC Corporation is authorized to issue 100,000 shares of $1 par common stock. The company uses a perpetual inventory system. The following is a chart of accounts for ABC Corporation. As a new business. all heginnina halsnene a en en ABC Corporation is a retail company that begins operations on December 1,20xx, which is incorporated in the state of NC. The ABC Corporation is authorized to issue 100,000 shares of $1 par