I'm stuck and cant figure out the answer.

The $30,000 beginning balance of inventory consists of 300 units, each costing $100. During January 2024 , Big Blast Fireworks had the following inventory transactions: January 3 Purchase 1,200 units for $126,000 on account ( $105 each). January 8 Purchase 1,300 units for $143,000 on account ( $110 each). January 12 Purchase 1,400 units for $161,000 on account (\$115 each). January 15 Return 100 of the units purchased on January 12 because of defects. system. January 22 Receive $580,000 from customers on accounts receivable. January 24 Pay $410,000 to inventory suppliers on accounts payable. January 27 Write off accounts receivable as uncollectible, \$2,500. January 31 Pay cash for salaries during January, $128,000. The following information is available on January 31, 2024. a. At tne end January, the company estmates tnat the remainng unts o Inventory purcnased on January 1 are expectea to sell in February for only $100 each. [Hint: Determine the number of units remaining from January 12 after subtracting the units returned on January 15 and the units assumed sold (FIFO) on January 19.] . The company records an adjusting entry for $3,000 for estimated future uncollectible accounts. c. The company accrues interest on notes payable for January. Interest is expected to be paid each December 31. . The company accrues income taxes at the end of January of $12,300