I just need the journal entries

On January 1, 2021, the general ledger of Freedom Fireworks includes the following account bala Credit Debit $102,100 35,800 152,900 76,300 129,000 Accounts Cash Accounts Receivable Inventory Land Buildings Allowance for Uncollectible Accounts Accumulated Depreciation Accounts Payable Bonds Payable Discount on Bonds Payable Common Stock Retained Earnings Totals $ 2,700 10,500 27,600 129,000 30,900 209, eee 148,200 $527,000 $527,000 During January 2021, the following transactions occurred: January 1 Borrowed $109,000 from Captive Credit Corporation. The installment note bears interest at 6% annually and matures in 5 years. Payments of $2,107.28 are required at the end of each month for 60 months. January 1 Called the bonds at the contractual call price of $109, eee. The 5% bonds pay interest semiannually each June 3e and December 31. January 4 Received $31,900 from customers on accounts receivable. January 10 Paid cash on accounts payable, $2e, eee. January 15 Paid cash for salaries, $29,800. January 3e Firework sales for the month totaled $200,400. Sales included $65,900 for cash and $134,5ee on account. The cost of the units sold was $117, eee. January 31 Paid the first monthly installment of $2,107 related to the $109,000 borrowed on January 1. Round your interest calculation to the nearest dollar. The following information is available on January 31, 2021 1. Depreciation on the building for the month of January is calculated using the straight line method. At the time the building was purchased, the company estimated a service life of 10 years and a residual value of $26,400. 2. At the end of January, $3,900 of accounts receivable are past due, and the company estimates that 50% of these accounts will not be collected, or the remaining accounts receivable, the company estimates that 3% will not be collected. No accounts were written off as uncollectible in January 3. Unpaid salaries at the end of January are $27000 4. Accrued Income taxes at the end of January are $5.900. Jan 10 Accounts payable Cash 20,000 20,000 Jan 15 Salaries expense Cash 29,800 29,800 Jan 30 Cash Accounts receivable 65,900 134,500 Service revenue 200,400 Jan 30 Cost of goods sold 117,000 Inventory 117,000 Jan 31 Interest expense Notes payable Cash 1,562 545 Jan 31 Depreciation expense Accumulated depreciation 10,260 10,260