i need help on the journal entries

On Jenuary 1, 2021, the general ledger of Boomer Company includes the following account balances: The $32,000 beginning balance of inventory consists of 320 units, each costing $100. During January 2021, the following transactions occurred: Jantary 2 leceived a $22, peo 6 -month, 61 note on a loan mooner mide to covbys, Inc. Ganuary 5 . Purchased 3,400 units of inventory on account for $374,0e9 ( 5110 each) with terms 1/30, n/9. january seturned 1 , ke dective units of inventory purchased on zancary 5. January is sold 3,200 units of imventory on account for se2e,ese (\$13e each) with term 2/1e, n/2e. mecord 2 mtries for this transaction. January 17 custoers returned zoe units sold on january 15 . These units were originally purchased by aower on aanary s. He units wire placed in inventory to be sold in the future, Record 2 entries for this transaction. sale of 2,600 onits sold on January 15 . Janiary 21 urote off reainine accounts recelvable froe 2020. January 20 Received cash from customers on accounts receivable. This anount includes $38,000 from 2020 plus abount receivable on sale of 2,600 units sold on January 15. January 21 Hrote off remaining accounts receivable from 2020. January 24 Paid on accounts payable. The amount includes the anount oned at the beginning of the period plus the asount oned fron purchase of 3,000 units on January 5 . january 28 Paid cash for salaries during January, \$30,600. January 29 Paid cash for utilities during January, $12,000. January 30 Paid dividends, \$5,6ee. The following information is available on January 31, 2021 for adjusting entries at the end of the month. a. Boomer estimated that 10% of the January 31 accounts recelvable balance will not be collected. b. Accrued interest on notes recelvable for January. c. Accrued interest on notes payable for January. d. Accrued income taxes at the end of January for $5,200. e. Depreciation on the bullding, $2,200. zcord each of the transactions listed above in the 'General Journal' tab (these are shown as items 1-13) ventory system. Record adjusting entries on January 31 . in the 'General Inurnal' tah /thes