a general journal....?! thank you

On January 1, 2024, the general ledger of Freec om Fireworks includes the following account balances: During January 2024, the following transactions occur; Jamuary 18 Pay cash on accounts payable, s11, 000 . The following intormation is avillable on Jantary 31,2024. b. The company estmates additional future uncollectible accounts of $2.300 C. Unpaid sataries at the end of January are $26.100 d. Accrued income taxes at the end of lanuary are $8.000 reclassification is $17,411