Prepare journal entries to record the following transactions of Salem Sales Co.during the current year: 
Definitions:
Health Promotion
Health promotion involves strategies and practices aimed at enhancing the health and well-being of individuals and communities by encouraging healthy behaviors and lifestyles.
Physical Deconditioning
The loss of physical fitness or muscle strength due to inactivity or lack of exercise, often leading to decreased functionality and health.
Bedridden
A state in which a person is confined to bed due to illness or disability, significantly limiting their mobility.
Heart Disease
A range of conditions that affect the heart, including coronary artery disease, heart rhythm problems (arrhythmias), and congenital heart defects, among others.
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