I circled in Red, please help

On January 1, 2021, the general ledger of Big Blast Fireworks includes the following account balances: Credit Debit $ 22,100 37,600 Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Inventory Land Accounts Payable Notes Payable (6%, due in 3 years) Common Stock Retained Earnings Totals 31,000 63,100 31,900 31,060 57,000 30,000 $153,200 $153,200 The $31,000 beginning balance of Inventory consists of 310 units, each costing $100. During January 2021, Big Blast Fireworks had the following Inventory transactions: January 3 Purchase 1,000 units for $106,000 on account (5106 each) January 8 Purchase 1,100 units for $122, 100 on account ($111 each) January 12 Purchase 1,200 units for $139,200 on account ($116 each). January 15 Return 105 of the units purchased on January 12 because of defects. January 19 Sell 3,400 units on account for $544,000. The cost of the units sold is determined usine - FIFO perpetual inventory system. January 22 Receive $489,000 from customers on accounts receivable. January 24 Pay $319,000 to inventory suppliers on accounts payable. January 27 write off accounts receivable as uncollectible, 17,600 January 31 Pay cash for salaries during Yanuary. $115,000. The following information is available on January 31, 2021 <. prey of next> FTX Expeditionary.pptx Open PL ram > 122, 3 Jan 12 139,200 Inventory Accounts Payable 139,200 4 Jan 15 12,180 Accounts Payable Inventory 12.180 5 Jan 19 544,000 Accounts Receivable Sales Revenue 544 000 6 Jan 19 373940 Cost of Goods Sold Inventory 373,940 7 Jan 22 480,000 Cash Accounts Receivable 489,000 Jan 24 319,000 Accounts Payable Cash 00 319,000 Jan 21 Allowance for Uncollectible Accounts Accounts Receivable O 2.600 2,600 10 Jan 31 Salaries Expense 115.000 ME <. proy next> Cardspot FTX Expeditionary opte O Type here to search 3 5,410 Expense nce for Uncollectible Accounts 5,410 155 Expense est Payable 155 12,400 ne Tax Expense come Taxes Payable 12,400 les Revenue Retained Earnings 544,000 544,000 544,000 Retained Earnings Cost of Goods Sold Salaries Expense Interest Expense Income Tax Expense Bad Debt Expense 373,940 115,000 155 12,400 5,410 FTX Expeditionary.pptx Open PL ram > 122, 3 Jan 12 139,200 Inventory Accounts Payable 139,200 4 Jan 15 12,180 Accounts Payable Inventory 12.180 5 Jan 19 544,000 Accounts Receivable Sales Revenue 544 000 6 Jan 19 373940 Cost of Goods Sold Inventory 373,940 7 Jan 22 480,000 Cash Accounts Receivable 489,000 Jan 24 319,000 Accounts Payable Cash 00 319,000 Jan 21 Allowance for Uncollectible Accounts Accounts Receivable O 2.600 2,600 10 Jan 31 Salaries Expense 115.000 ME <. proy next> Cardspot FTX Expeditionary opte O Type here to search 3 5,410 Expense nce for Uncollectible Accounts 5,410 155 Expense est Payable 155 12,400 ne Tax Expense come Taxes Payable 12,400 les Revenue Retained Earnings 544,000 544,000 544,000 Retained Earnings Cost of Goods Sold Salaries Expense Interest Expense Income Tax Expense Bad Debt Expense 373,940 115,000 155 12,400 5,410