What would the journal entries be for these? Thanks.

1/5 Made all payments related to 4th quarter payroll 2016.

10/25 Purchased land for 60,000

12/31 Made $44,584 installment payment on second loan.

12/31 Accrued for 4th quarter payroll

Gross wages of $70,000

Income taxes wages of $66,500

Social security wages of $70,000

Medicare wages of $70,000

State unemployment wages of $9,000

Federal unemployment wages of $0.

12/31 Office supplies on hand $500.

12/31 Record accrued interest for loans.

12/31 Record time passage on insurance policy.

12/31 Record adjustment for uncollectible accounts.

12/31 Record depreciation for building.

12/31 Record depreciation for equipment