a. Of the remaining accounts receivable, the company estimates that 10% will not be collected b. Accrued interest income on notes receivable for January. c. Accrued interest expense on notes payable for January d. Accrued income taxes at the end of January for $6,500 e. Depreciation on the building, $3,500 neral Trial Ledger Income Balance Shee General ournal BalanceStatement Requirement tAnalysis Record each of the transactions listed above in the 'General Journal' tab (these are shown as items 1 13) assuming a FIFO perpetual inventory system. The transaction on January 30 requires two entries: one to record sales revenue and one to record cost of goods sold. Review the 'General Ledger' and the Trial Balance' tabs to see the effect of the transactions on the account balances. Record adjusting entries on January 31. in the 'General Journal' tab (these are shown as items 14-18) Record the closing entries in the 'General Journal' tab (these are shown as items 19 and 20). (The company prepares closing entries by closing the appropriate accounts directly to Retained Earnings. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Show less View transaction list Journal entry worksheet 123 4 5 6 78 20 Lent $35,000 to an employee by accepting 6% note due in six months Note: Enter debits before credits