Need to make journal entries for these

Just use the account names with no numbers if theres no numbers given

7 Construction costs for major renovation and expansion projects completed on this date to- taled $1.6 million. Ross Engineering and Con- struction Associates were paid the full balance due. An analysis of the expenditures revealed that $400,000 related to land acquisition and preparation and $1,200,000 related to buildings 7 Purchased 3 new delivery trucks for $45,000 cash. 8 Paid McBride Manufacturing Company the balance due, less a 2% discount. 8 Cash sales for the week were $65,000; credit sales were as follows: May's Professional Sports Equip... $18,000 Dragon Recreation Center 16,000 Manuel Jogging Supplies 13,000 All credit sales are made with terms 1/10, n/30 11 Dragon Recreation Center reported a discrep- ancy between merchandise ordered, for which they were billed, and merchandise received. A credit memorandum was prepared to grant a $300 sales allowance to them. CHART OF ACCOUNTS 1100 Accounts Receivable Allowance for Doubtlul Accounts 1200 1300 1310 1320 1330 1340 1350 1500 1505 1520 1530 1535 Prepaid Advertising Propaid Insurance Prepaid Rent Intorest Receivable Store Supplies Office Supplies 2100 Notes Payable (short-Herm) Salaries Payable Unearned Rent Interest Payable Dividends Payable Income Tax Payable Bonds Payable Premium on Bonds Payable Discount on Bonds Payable Notes Payable (long-term) Common Slock Paid-n Capital in Excess of Par Rletained Earnings 2210 3010 3100 Income Summary Sales Sales Returns and Allowances Sales Discounts 4010 Purchases Discounts Purchases Returns and Allowances Transportation In Sales Salaries Expense 4130 4200 Advertising Expense Utilities Expense-Selling Store Supplies Expense 4400 Doubtful Accounts Expense Office Salaries Expense Rent Expense-General 4420 Insurance Expense-General Utilities Expense-General Office Supples Expense Legal Expense Miscellaneous Office Expense Interest Eamed Rent Earned Interest Expense Gain on Disposal of Plant Assets Loss on Disposal of Plant Assets Income Tax Expense 4470 4480