i need journal entries

Carleton Builders Ltd. recorded the following summarized transactions during the current year: a. The company originally sold and issued 106,000 common shares. During the current year 9,000 shares were repurchased from the shareholders and retired. Near the end of the current year, the board of directors declared and paid a cash dividend of $8 per share. The dividend was recorded as follows. b. Carleton Builders Ltd, purchased a machine that had a fist price of $96,000. The company paid for the machine in full by issuing 10.000 common shares (market price : $8.80 ). The purchase was recorded as follows: c. Carleton needed a small structure for temporary storage. A contractor quoted a price of $775,000. The company decided to bulid the structure itselt. The cost was $545,000, and construction required three months. The following entry was made: d. Carleton owns a plant located on a river that floods occasionally. A severe flood occurred during the current year, causing an uninsured loss of $94,000 (measured as the amount spent to repair the flood damage). The following entry was made: e. On 28 December, the company collected $72,000 cash in advance for merchandise to be shipped in January. The company's fiscal year-end is 31 December. This transaction was recorded on 28 December as follows: Journal entry worksheet 5 Record declaration and payment of dividend. Note: Enter debits before credits. Journal entry worksheet Record purchase of machine and payment made in full by issuing shares. Note: Enter debits before credits