please prepare journal entries

Journal Entries: 1. Dresser paid the interest due on the Bonds Payable on January 1. 2. Dresser paid $950 of salaries and wages, which includes the amount accrued as of December 31, 2019. 3. Dresser sold 4,000 units of inventory for $15.00 each. 4. Dresser purchased supplies on account for $1,300. 5. Dresser purchased 2,000 units of inventory for $1.60 each. 6. Dresser sold 2,600 units of inventory for $16.00 each. 7. Dresser wrote off as uncollectible the accounts of Barker Corporation ($2,200) and Elm Company ($3,400) 8. Dresser paid the interest due on the Bonds Payable on July 1. 9. Dresser purchased 2,500 units of inventory for $1.62 each. 10. Dresser collected $1,400 from Elm Company, part of the balance previously written off. 11. Dresser paid salaries and wages of $72,000. 12. Dresser paid $6,600 for insurance coverage from May 1, 2020 thru April 30, 2021. 13. Dresser sold 3,500 units of inventory for $16.50 each. 14. Dresser collected $87,800 from customers on account. 15. Dresser purchased 3,800 units of inventory for $1.65 each. 16. Dresser paid $10,300 on accounts payable. 17. Dresser sold 500 units of inventory for $15.50 each as a cash sale. 18. Dresser paid $1,600 selling expenses and $3,850 administrative expenses. 19. Dresser declared and paid $6,000 in dividends to its stockholders. 20. Dresser accepted a $55,000, 6%, 3 year note receivable from a trusted customer for 3,000 units of inventory on October 1. The market rate of interest on Oct. 1 was 5%. Interest is received semiannually on April 1 and Oct. 1 Darance ander 31-Dec-19 2 $ 8.200 2,000 400 10,600 Liabilities and Stockholders' Equity: Current Liabilities: Accounts Payable Interest Payable Salary and Wages Payable Total Current Liabilities $ Assets Current Assets Cash Accounts Receivable Less Allowance for Doubtful Accounts Inventory Prepaid Insurance Supplies Total Current Assets 11 $ 12,300 15,720 (7.210) 11,580 2,000 590 $ 34,980 Long Term Liabilities: Bonds Payable, 8%, 10 year *** $ 50,000 $ 60,600 Total Liabilities Property. Plant and Equipment: Building Less Accumulated Depreciation Equipment Less Accumulated Depreciation Total Property, Plant and Equipment $ 100,000 (30,000) 60,000 (35,855) $ 94,145 $ 21 Stockholders' Equity Common Stock Retained Earnings Total Stockholders' Equity 55.000 13,525 68,525 $ 22 23 24 25 $ 129, 125 Total Liabilities and Stockholders' Equity $ 129,125 27 Total Assets 28 Interest payable Jan. 1 and July 1 30 "Inventory balance is: 31 4000 units at $1.50 each 32 3600 units at $1.55 each 33 Total Inventory $ 6,000 5,580 $ 11,580 15 26