Based on green box please answer the red box by give me the journal entries for just the red box from point 15-19. Thanks!

1. Issued an additional 10,000 shares of common stock on January 2. The stock was sold for $80,000, which equals the par value of the stock 2. Purchased store equipment for $10,000 cash on January 3 3. Provided services for cash of $35,000 on February5 4. Provided services on credit for $90,000 on February 10 5. Received bill and paid utilities of $15,000 on February 15 6. Paid sales salaries of $30,000 on March 1 7. Incurred legal fees of $6,000 on April 10, but did not pay for these services. 8. Declared and paid dividends to stockholders of $2,000 on April 30 9. Collected $25,000 for services to be provided over the coming year on June 30 10. Paid S72,000 for a three-year insurance policy on July 10 with coverage beginning on August 1 11. Paid $1,000 for a three-week equipment rental on September 10 12. Collected $10,000 from the February 10 transaction on October 20 13. Paid $1,000 of the amount owed for legal fees incurred on April 10 on November 18 14. Sold land with cost of $100,000 for $120,000 cash on December 1 Suzanne also provided you the following information that she thought may be helpful in preparing the year-end inancial statements 15. As of December 31, Plush has not recorded any insurance expense for the year. The only insurance policy it owns is the one purchased in #10 above. 16. Plush depreciates its store equipment at a rate of $8,000 per year. Depreciation expense has not been recorded a of December 31 17. For the fees collected on June 30 (#9 above), Plush estimated that 30% of the service fees collected in advance had been earned by the end of the year 18. Plush received a timesheet from a field technician indicating that services amounting to $35,000 had been provided that need to be billed to customers and recorded. 19. Plush incurs salaries of $4,000 at the end of the year. The next payroll date is January 2 of the following year (Ignore payroll taxes and withholdings)