i need just help for number $17($Record the entry to close the expense accounts.$)$ On January $1,2024,$ the general ledger of ACME Fireworks includes the following account balances:

Accounts Debit Credit

Cash $$26,700$

Accounts Receivable $49,400$

Allowance for Uncollectible Accounts $$5,800$

Inventory $21,600$

Land $62,000$

Equipment $23,000$

Accumulated Depreciation $3,100$

Accounts Payable $30,100$

Notes Payable $(6\%,$ due April $1,2025)66,000$

Common Stock $51,000$

Retained Earnings $26,700$

Totals $$182,700$ $$182,700$

During January $2024,$ the following transactions occur:

January $2$ Sold gift cards totaling $$11,200.$ The cards are redeemable for merchandise within one year of the purchase date.

January $6$ Purchase additional inventory on account, $$163,000.$ ACME uses the perpetual inventory system.

January $15$ Firework sales for the first half of the month total $$151,000.$ All of these sales are on account. The cost of the units sold is $$81,800.$

January $23$ Receive $$127,000$ from customers on accounts receivable.

January $25$ Pay $$106,000$ to inventory suppliers on accounts payable.

January $28$ Write off accounts receivable as uncollectible, $$6,400.$

January $30$ Firework sales for the second half of the month total $$159,000.$ Sales include $$13,000$ for cash and $$146,000$ on account. The cost of the units sold is $$87,500.$

January $31$ Pay cash for monthly salaries, $$53,600.$

The following information is available on January $31.$

Depreciation on the equipment for the month of January is calculated using the straight$-$line method. At the time the equipment was purchased, the company estimated a residual value of $$5,000$ and a two$-$year service life.

The company records an adjusting entry for $$16,140$ for estimated future uncollectible accounts.

The company has accrued interest on notes payable for January.

The company has accrued income taxes at the end of January of $$14,600.$

By the end of January, $$4,600$ of the gift cards sold on January $2$ have been redeemed $($ignore cost of goods sold$).\backslash$table$[[,$No$,$Date,General Journal,Debit,Credit$],[>,1,$January $02,$Cash,$11,200,],[,,$Deferred Revenue,,$11,200],[>,2,$January $06,$Inventory,$163,000,],[,,$Accounts Payable,,$163,000],[,3,$January $15,$Accounts Receivable,$151,000,],[,,,$Sales Revenue,,$151,000],[,4,$January $15,$Cost of Goods Sold,$81,800,],[,,,$Inventory,,$81,800],[>,5,$January $23,$Cash,$127,000,],[,,$Accounts Receivable,,$127,000],[,6,$January $25,$Accounts Payable,$106,000,],[,,,$Cash,,$106,000],[>,7,$January $28,$Allowance for Uncollectible Accounts,$6,400,],[,,$Accounts Receivable,,$6,400],[,8,$January $30,$Cash,$13,000,],[,,,$Accounts Receivable,$146,000,],[,,,$Sales Revenue,,$159,000],[>,9,$January $30,$Cost of Goods Sold,$87,500,],[,,$Inventory,,$87,500],[,10,$January $31,$Salaries Expense,$53,600,],[,,$Cash,,$53,600],[,11,$January $31,$Depreciation Expense,$750,],[,,$Accumulated Depreciation,,$750],[2,12,$January $31,$Bad Debt Expense,$16,140,],[,,$Allowance for Uncollectible Accounts,,$16,140],[,13,$January $31,$Interest Expense,$330,],[,,,$Interest Payable,,$330],[,14,$January $31,$Income Tax Expense,$14,600,],[,,$Income Tax Payable,,$14,600],[,15,$January $31,$Deferred Revenue,$4,600,],[,,,$Sales Revenue,,$4,600],[,16,$January $31,$Sales Revenue,$314,600,],[,,,$Retained Earnings,,$314,600],[,17,$January $31,$Retained Earnings,$253,080,],[,,$Cost of Goods Sold,,$169,300],[,,$Salaries Expense,,$53,600],[,,$Depreciation Expense,,$750],[,,$Bad Debt Expense,,$14,500],[,,$Interest Expense,,$330]]$