Journalizing

Please create the necessary journal entries to reflect the following transactions for company ABC

1. Purchased $3,000 worth of supplies on account
2. Paid employee salaries of $22,000
3. Repaid $10,000 of principal of an outstanding note payable
4. Received $800 of outstanding receivables
5. Paid a dividend of $1,000
6. Sold 400 shares of common stock for $5 per share
7. Sold $8,000 of merchandise for cash. The original cost of the inventory sold was $2,500
8. Recorded depreciation of $1,500 on existing fixed assets
1. Purchased $150,000 of new equipment. 20% was paid in cash and the rest was on account
10. Paid $1,200 cash for a 12-month workers compensation insurance policy
11. ABC company recognizes that $1,100 in inventory has been damaged and is now worth only $200
12. Lent $5,000 to a supplier