Please help make these journal entries, what are the debits and credits, I am having trouble with.

Transactions were as follows:

Date	Transaction	Amount
Dec. 2, 1	Paid accrued (on Nov. 30) wages due to employees	$ 18,000
2	Paid accrued (Nov. 30) FICA and Medicare	1,377
3	Paid accrued (Nov. 30) payroll tax withholdings	3,600
4	Paid accrued (Nov. 30) sales taxes due	11,500
Dec.10, 5	Paid accounts payable	38,000
6	Pier and lift sales for cash, before tax amount	26,000
7	Cost of piers and lifts sold	19,000
8	Labor charge to install lifts, received in cash from customers, before tax amount	2,300
9	Purchases of piers and lifts on account	32,000
10	Custom dock sales charged to customers, before tax amount	16,000
11	Purchases of lumber on account for custom docks	8,500
12	Dock parts issued from inventory	340
13	Seawall installations charged to customers, before tax amount	6,500
14	Seawall rocks purchased on account	2,300
15	Sports equipment sales for cash, before tax amount	4,500
16	Purchases of sports equipment on account	3,200
17	Cash collected from customers on accounts receivable	42,000
18	Advertising expenses incurred and paid	1,400
19	Purchase of office supplies, paid in cash, charged to expense account	500
20	Freight incurred and paid	1,400
21	Customer accounts receivable written off	2,500
22	President and secretary salaries accrued for two weeks. Paychecks will be issued on Dec. 12. Amount shown is gross, apply 7.65% FICA and Medicare and 10% income tax withholding. Additionally, a payroll tax is paid by the employer equal to the FICA and Medicare withholdings. In other words, 7.65 % is withheld from employee pay and 7.65% is paid by the employer.	5,000
23	Labor wages accrued for two weeks. Paychecks will be issued on Dec. 12. Amount shown is gross, apply 7.65% FICA and Medicare and 10% income tax withholding. Additionally, a payroll tax is paid by the employer equal to the FICA and Medicare withholdings. In other words, 7.65 % is withheld from employee pay and 7.65% is paid by the employer.	13,000
24	Paid property insurance for Dec. 1 2016 to Dec. 1, 2017. Recorded in expense account.	13,200
25	Bad debt expense booked, equal to 1% of credit sales including sales tax.	236
Dec. 12, 1	Paid wages due to all employees	14,822
2	Paid FICA and Medicare	2,756
3	Paid income tax withholdings	1,800
4	Paid sales taxes due	Dec 12,2: Was incorrectly entered on Journal solution as 2,765. Has been corrected in Journal solution, General Ledger was correct. 2,765