make all journal entries into a general ledger

Reference#	DATE	Journal Entry	Debit	Credit
1	1-01-19	Accounts Payable	25000
		Materials		25000
2	1-02-19	Account Payable	25000
		Cash	5000
		Equipment		30000
3	1-02-19	Rent Expense	2000
		Cash		2000
	1-03-19	Building	120000
		Land	300000
		Accounts Payable		320000
4	1-04-19	Advertising Expense	1200
		Cash		1200
5	1-05-19	Factory Overhead	100000
		Salaries Payable		50000
		Supplies		15000
		Prepaid Insurance		5000
		Accumulated Depreciation		11000
		Taxes Payable		9000
		Utilities Payable		10000
6	1-11-19	Raw Materials Inventory	10000
		Account Payable		10000
7	1-21-19	Work in Process Inventory	18000
		Raw Materials Inventory		10000
		Salaries payable		3000
		Factory Overhead		5000
8	1-28-19	Finished goods Inventory	18000
		Work in Process Inventory		18000
9	1-30-19	Accounts Receivable	25000
		Sales		25000