GoodJob Ltd. Buys and sells home appliances and uses the perpetual inventory system. During the year 2011, the company had the following transactions:

Jan 15
Purchased vacuum cleaners worth $57,000 from V Wholesalers, on account.

Feb 4
Sold vacuum cleaners for $40,000 cash, which includes a 3-year warranty. GoodJob bought these vacuum cleaners for $26,667.

Feb 4
Recorded $11,000 of estimated warranty liability for the year.

Feb 15
Paid the full amount owing to V Wholesalers.

May 8
Received utilities bill for $4,500, to be paid exactly after 15 days.

Jul 11
Received $52,000 cash for the sale of vacuum cleaners which cost the company $37,143. The delivery is to be made on August 31.

Aug 31
Delivered the vacuum cleaners paid for on July 11.

These are simple journalizing transaction problems. What is your question? Or do you not know how to journalize a transaction.