Please record the journal entries/record the name of the account to debit and credit in the following transactions (Transactions 2 and 3 have two subsections). Thank you!

1: Company set up a provision for legal costs, 800

2:

A: Company paid a pre-payment for a TV commercial to be aired next month, 29,000

B: Company received invoice for aired TV commercial, 31,000

3:

A: At year end, company calculated the salaries and wages for production workers (costs by function), estimated value 18,600.

B: Company paid salaries and wages of production worker, 18,600