i have the jounral entries and one of the adjusted entries can you please explain the adjustments to me throughly i dont seem to understand how to adjust 2-4 (calculations would help)

Joumal Entries Adjutting Entries Income Statement \begin{tabular}{l|l} 3 & 4 \\ 4 & 1lan \end{tabular} Intenst recrivatile 31-Jan During January 2022, the following transactions occurred. Hudson uses the perpetual imentory method. Jani 1 Hudwo accepted a 4-mooth, 8% note from Betheny Company in payment of Bethenys $1,200 accoust. 3 Hodson wrote off as uncollectable the accounts of Walier Corporation (\$450) and Dralie Company (\$280). B. Hudson parchased $17,200 of imentory on account. 11. Hodson sold for $25,000 on accoust inventory that cost $17,500 is 3 k. Hudson oollected sa2,90o from custorers on account. Iludson paid si6, goo on accousts payable Hodion recrived paymest in falt (saflo) from Drale Company on the accoust writen off os January Hodvon purchased advertising supplies for 51.400 cash. Hodvon paid other operating expenses, 53,218. Nhistmient data: 1. Interest is recorded for the mosth on the pote from January 3. 2. Bisd debs are expected to be 64 of the Janusy 31,2022 , acrousts receivable 3. A count of advertising suppties on Jasiany 31, 2022 , fereals that $560 remains usused. instructions Cou may want to set up T-acconats to defermine ending halances.) b. Prepare an oifjusted trial balance at Jannary 31,2002