Hello, I am in need of assistance trying to prepare the adjusting entries. Please see below:

Thank you in advance.

Whispering Winds Company's balance sheet at December 31, 2021, is presented as follows. During January 2022 , the following transactions occurred. Whispering Winds uses the perpetual inventory method. Jan. Whispering Winds accepted a 4-month, 8% note from Merando Company in payment of Merando's 1$1,200 account. 3 Whispering Winds wrote off as uncollectible the accounts of Inwood Corporation (\$500) and Goza Company ($300) 8 Whispering Winds purchased $17,100 of inventory on account. 11 Whispering Winds sold for $28,900 on account inventory that cost $20,100. 15 Whispering Winds sold inventory that cost $700 to Mark Lauber for $900. Lauber charged this amount on his Visa First Bank card. The service fee charged Whispering Winds by First Bank is 3%. 17 Whispering Winds collected $21,800 from customers on account. 21 Whispering Winds paid $14,400 on accounts payable. 24 Whispering Winds received payment in full (\$300) from Goza Company on the account written off on January 3. 27 Whispering Winds purchased supplies for $1,200 cash. 31 Whispering Winds paid other operating expenses, $4,100. Adjustment data: 1. Interest is recorded for the month on the note from January 1. 2. Bad debts are expected to be 6% of the January 31,2022 , accounts receivable. 3. A count of supplies on January 31,2022 , reveals that $500 remains unused. Prepare journal entries for the transactions listed above. (Include entries for cost of goods sold using the perpetual system.) required, select "No Entry" for the account titles and enter O for the amounts. Record journal entries in the order presented in the problem.) (To record sales) \begin{tabular}{l} Cost of Goods Sold \\ Inventory \\ \hline \end{tabular} (To record cost of goods sold) Jan. 15 Cash 873 Service Charge Expense Sales Revenue (To record sales and service charges) Cost of Goods Sold Inventory (To record cost of goods sold) Accounts Receivable \begin{tabular}{|r|} \hline 14400 \\ \hline \end{tabular} Allowance for Doubtful Accounts (To reverse allowance for doubtful debts) \begin{tabular}{l} Cash \\ Accounts Receivable \\ \hline \end{tabular} (To record cash received from Goza Company) Cash Cash 4100 Prepare adjusting entries. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem.)