P.R is not required, i just need these entries in the journal

5 3 During the first month of operations, the following transactions were completed by ABC Corporation 4 Dec 1 Issued 25,000 shares of $3 par common stock for cash of S22 per share. 6 ABC Company pays cash for Land and a building to be used in operations. 7 Dec 3 The land cost $90,000 and the building cost $80,000 B 9 Dec 4 Purchased $8,000 of store fixtures on account 10 Purchased merchandise inventory from XYZ Company for $118,000, terms 11 Dec 5 n/eom. FOB destination 12 ABC sold $50,000 of merchandise on account, 2/10,n/30, FOB shipping 13 Dec 6 point. The cost of merchandise sold was $20,000. 14 15 Dec 9 Paid adverting costs of $18,000 to promote new business + Purchased merchandise inventory from ORS Company for $85,000, terms 17 Dec 10 n/30, FOB destination. 18 19 Dec 11 Purchased 400 shares of treasury stock for $15 per share 20 21 Dec 12 ABC's Board of Directors declared a $38,000 cash dividend 22 23 Dec 13 Paid $750 for utilities 24 25 Dec 15 Paid cash dividends to common shareholders, 26 27 Dec 16 Received payment for merchandise sold on Dec. 6th, 28 ABC sold $75,000 of merchandise on account, 2/10, 1/30, FOB shipping 29 Dec 23 point. The cost of merchandise sold was $35,000 30 31 Dec 24 Sold 250 shares of treasury stock for $20 per share, 32 33 Dec 31 Paid balance owed to XYZ Company for purchases on Dec 5 34 35 At the end of December, the following adjustment data were assembled. + Name ABC Corporation General Journal 2 3 GENERAL JOURNAL Date Account Titles and Explanation P.R. Debit Credit 5 6 7 8 9 10 11 12 13 14 15 16 17 18