Record the following journal entries in proper form for the following economic transactions for which occurred in December of 2019

• Performed services on account for $13,400
• Insurance expense is $500 per month. The company paid $3000 of insurance expense in december 2019 which represents the current month plus insurance expense through May of 2020.
• The company sold merchandise on account for $37.450 which includes 7% sales tax. the merchandise originally cost $25000
• A petty cash fund set at $100 currently shows $25 of cash and miscellaneous receipts of $70. Record the journal entry to replenish the fund
• The company issued $4,000,000 of 30 year 5% bond at 99.