Please make a general journal entry for the questions below.

1. Received cash payment of $14,000 for outstanding accounts receivables on December 3rd.

2. Provided services for cash of $12,000 on December 3rd.

3. Received bill and paid utilities of $900 on December 11th.

4. Paid employee salaries of $8,700 on December 11th.

5. Declared and paid dividends to stockholders of $500 on December 11th.

6. Collected $14,000 from customers on December 15th.

7. Sold land with cost of $100,000 for $106,000 cash on December 15th.

8. Paid $18,000 for a three-year insurance policy on December 15th with coverage beginning on 12/15/19.

9. Paid $1,000 on December 20th related to legal fees incurred on December 15th.

10. Paid $900 for miscelaneous supplies on December 20th. Supplies are expensed upon purchase.