Please help me with these journal entries $\backslash$table$[[$Year $1$ Transactions for Andover$],[$Transaction #$,$Date,Event$],[1,$January $1,$Paid $13,250$ in cash for a piece of equipment $($PP&E$)],[2,$February $28,$Acquired land in exchange for $$28,500$ cash.$],[3,$April $1,$Issued $5,000$ shares of common stock for $$8$ per share.$],[4,$April $1,$Paid $$14,000$ for a long term asset in cash.$],[5,$April $1,$Prepaid $$24,000$ cash for insurance to be used over the next $12$ months.$],[6,$May $1,$Received $$42,600$ in cash in advance for services. The services will be provided equally over $6$ months beginning November $1$st of this year$],[7,$June $1,$Sold inventory on account for $$180,000($a$.).$ The cost of the inventory was $$18,800($b$).$ Also, paid a sales commission of $16,400($c$).],[8,$June $15,$Purchased inventory for $$22,500.$ Paid $$3,000$ in cash and recorded and Accounts Payable for the remaining balance.$],[9,$June $30,$Paid Yr $0$ income tax liability.$],[10,$July $31,$Received $$38,000$ cash of payments on past Accounts Receivables$],[11,$July $31,$Paid off Accounts Payable from June $15$th transaction.$],[12,$Sept $30,$Paid $$19,800$ in cash for expenses related to a new product. $$12,000$ for Research and Development $($a$.)$ and $$7,800$ for marketing to advertise it $($b$.).],[13$a$,$October $1,$Purchased supplies for $$11,500$ in cash. The accountant accidently debited Inventory instead of the appropriate account.$],[13$b$,$October $1,$The accountant recorded an adjustment for the error made in $13$a so that the accounts reflect what should have been recorded.$],[14,$October $1,$Borrowed $$65,000$ from a bank for a $3-$year, $10\%$ note. Interest is due and recorded on Dec. $31$ st every year.$],[15,$Dec $15,$Salaries for employees were $$32,000$ for the year. Half were paid on Dec. $15$ th and the other half will be paid in January of yr$.2],[16,$Dec $31,$Income tax expense for the year was $$13,500$ of which $$6,000$ was paid. The rest will be paid in April of yr $2.],[17,$Dec $31,$Record the appropriate adjusting entry related to the note payable described in Transaction #$14($assuming interest will be paid in Year $2).],[18,$Dec $31,$Record the appropriate entry to adjust the insurance account from Transaction #$5.],[19,$Dec $31,$Record the appropriate entry to adjust unearned revenue from Transaction #$6],[20,$Dec $31,$At the end of the year, there are still $$1,200$ of supplies still left on hand. Record the appropriate adjusting entry to reflect the supplies left on hand.$]]$ General Journal

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Transaction