Please provide journal entries for the following $($please show your work$)$

Recorded hurricane losses on equipment. The lost equipment had cost the company

$$80,000$ and had accumulated depreciation of $$30,000$ as of the hurricane date. The

loss met extraordinary requirements

Paid for the following items related to the construction of a new shop. Make a composite

journal entry.

Company closed its Mexico branch by selling the branch equipment that had cost

$$140,000$ with accumulated depreciation of $$15,000$ for $$110,000$ in cash.

Paid $$24,000$ for utility expenses and $$72,000$ for the rent.

Made the monthly pension deposit regarding the new employee $($Jane$)$ with bank. Jane's

salary when hired was $$35,000.$ She is entitled to retirement benefits after working for $25$

years. The retirement plan will last for $20$ years. Per company practices, Jane is granted

with a year$-$end salary increase of $3\%$ per year effective Jan. $1$st of each year that she

works. The amount of annual retirement benefit is going to be $60\%$ of Jane's salary right

before the start of retirement and is to be paid at the start of each month. Any invested

funds for pension will earn $5\mathrm{.}5\%$ compounded annually. The company is accumulating the

necessary funds for Jane's retirement benefits through equal monthly deposits at the end of

each month while she is working.