what kind of journal entries would these be, and would they be posted to the general journal or special journals?

Miscellaneous expense. Additional Information: All sales to customers are made on account. No sales discounts are offered, and payments are due in 30 days. Bad debt expense is recorded at year-end at an amount equal to 1 of 1% (0.005) of sales. A year-end examination of the accounts receivable determined that the receivable from Software Unlimited was not collectible and was written off. On October 1, 2011, Grady accepted a $5,000, 1-year, 12% note from Kenny's Computers. Interest will be paid when the note matures. On January 2, 2011, Grady purchased and paid for) a two-year fire insurance policy for $12,000