Journalize the following transactions for the Evans Company. Assume the company uses a perpetual inventory system. 
Definitions:
Governmental Order
A directive issued by a government authority, which can include regulations, directives, decisions, laws, or administrative acts.
Health Hazard
A condition or material that poses a risk of causing injury, illness, or death to individuals.
Useful Life
The estimated period over which an asset is expected to be functional and economically useful.
Commercial Substance
Involves a situation where the future cash flows of a business are expected to change significantly as a result of a transaction.
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