Complete T accounts and a trial balance for the following journal entries

1/3/20	Interest payable	$ 2,100
1/3/20	Payment towards longterm debt	$ 4,000
1/3/20	Cash		$ 2,100
1/3/20	Cash		$ 4,000
1/2/20	Salaries Payable	$ 6,600
1/2/20	Cash		$ 6,600
1/3/20	Purchased Inventory	$ 23,000
1/3/20	ACCOUNTS PAYABLE		$ 23,000
1/4/20	Shipping payment	$ 250
1/4/20	Cash		$ 250
1/6/20	Supplies purchase	$ 700
1/6/20	ACCOUNTS PAYABLE		$ 700
1/9/20	Revenue unearned		$ 3,000
1/9/20	Cash	$ 3,000
1/10/20	Sales revenue		$ 63,000
1/10/20	Units sold (accounts receivables)	$ 63,000
1/10/20	COGS	$ 28
1/10/20	Inventory		$ 27,800
1/15/20	Inventory	$ 32,900
1/15/20	ACCOUNTS PAYABLE		$ 32,900
1/20/20	ACCOUNTS PAYABLE	$ 41,600
1/20/20	cash		$ 41,600
1/21/20	cash	$ 121,350
1/21/20	accounts receivabkes		$ 121,350
1/22/20	Doubtful accounts allowance	$ 815
1/22/20	accounts receivabkes		$ 815
1/25/20	accounts receivables-units sold 200	$ 21,000
1/25/20	Sales revenue		$ 21,000
1/25/20	COGS	$ 9,400
1/25/20	Inventory		$ 9,400
1/26/20	salary	$ 31,000
1/26/20	cash		$ 31,000
1/26/20	utilities	$ 7,200
1/26/20	Payable		$ 7,200
1/31/20	unearned revenue	$ 10,000
1/31/20	Sales revenue		$ 10,000
1/31/20	Supplies expense	$ 1,085
1/31/20	supplies		$ 1,085
1/31/20	January earned employee salary being paid in Feb	$ 4,700
1/31/20	ACCOUNTS PAYABLE		$ 4,700
1/31/20	Long term debt interest	$ 29,052
1/31/20	ACCOUNTS PAYABLE		$ 29,052
1/31/20	Prepaid insurance	$ 1,600
1/31/20	ACCOUNTS PAYABLE		$ 1,600
1/31/20	bad debts allowance	$ 9,515
1/31/20	accounts receivabkes		$ 9,515
1/31/30	damaged inventory	$ 2,275
1/31/20	accounts receivabkes		$ 2,275