How should the following Adjusted Entries be inputted into the General Journal?

Accrued interest earned but not yet collected on the investments account (account #150) balance has been calculated to be $4,000. Accrued interest on the note receivable that originated on December 1 (to Woodson Corp.) needs to be calculated and recorded. Interest calculations should be rounded to the nearest whole month and dollar. Wolfpack uses the percentage of accounts receivable method to estimate bad debts. Wolfpack estimates that 3% of its ending gross receivable balance is uncollectible. A physical count shows the ending inventory balance at 12/31/X5 should be $100,000. Important Note: When making the year-end adjustment, Wolfpack debits the Inventory account for the ending balance and credits Inventory for the beginning balance. (Hint: review your course notes for the end-of-year adjustment when using the periodic inventory system) Accrued interest earned but not yet collected on the investments account (account #150) balance has been calculated to be $4,000. Accrued interest on the note receivable that originated on December 1 (to Woodson Corp.) needs to be calculated and recorded. Interest calculations should be rounded to the nearest whole month and dollar. Wolfpack uses the percentage of accounts receivable method to estimate bad debts. Wolfpack estimates that 3% of its ending gross receivable balance is uncollectible. A physical count shows the ending inventory balance at 12/31/X5 should be $100,000. Important Note: When making the year-end adjustment, Wolfpack debits the Inventory account for the ending balance and credits Inventory for the beginning balance. (Hint: review your course notes for the end-of-year adjustment when using the periodic inventory system)