I need help recording journal entries for the transactions for the month of december please help. show work if needed.

December 37. Wages earned from July 15 through December 315 was $480,000. Wages earned between Dec. 15th and Dec 31 amounting to $27,500 was not paid this until Jan 7th. 138. At the end of the year, $42,000 cash was paid to the local bank for the long-term note payable taken out on January 1, 2019. $38,000 of this was applied to the loan principal. The remaining amount was the accumulated interest due for 2019. 39. On December 31st, the marketable (trading) securities you purchased on September 23, 2019 transaction now has a fair market value of $134,000. 40. On December 31" $480,000 depreciation expense for the year was calculated for equipment purchased before January 1, 2019. 41. On December 31", you declare dividends of $.32 per share to be paid at a later date 42. On December 31", the utility bill was paid for the year. The amount was $66,000 and you paid in cash. 43. On December 31, you pay in cash recurring interest on the long-term note acquired prior to the year 2017. HINT: See prior year financial statements. 44. On December 31, your company earned interest on the average 2019 cash balance which will be paid January 5th, 2020. The average interest rate for the year was 4.0%. Note: Compute the average cash using only the beginning and ending balance. 45. By December 31, 85 of the prepaid service hours from March 20, 2019 were completed. 46. A count of office supplies indicated that $27,000 of office supplies had been used by December 31 47. Since the inception of your company, you have been able to collect 84% of your ending accounts receivable balance from customers that bought your product on account. Based on this information, adjust your allowance for bad debt account. NOTE: Use your 2019 ending accounts receivable balance to make this calculation