journal entries for following: Paid interest payable plus $$4,000$ toward long term debt

Paid salaries payable

Purchased inventory $(500$ units at $$46)$ on credit $23000$

Paid shipping on inventory of $$250$

Purchased supplies on credit for $$700$

Received $$3,000$ from customers for products to deliver in March

Sold $600$ units on credit with a sales price of $$105($assume perpetual LIFO$)$

Purchased inventory on account $(700$ units at $$47)$

Paid $$41,600$ on accounts payable

Collected $$121,350$ in cash from customers in payment for earlier sales

Wrote off accounts receivable for $$815$

Sold $200$ units on credit with a sales price of $$105($still perpetual LIFO$)$

Paid wages to employees for work done in January $$31,000$

Received utility bill for $$7,200$ for utilities used in January that will be paid in February

Delivered $100$ units of product to customers that they paid $10,000$ for in $2019($unearned revenue$)$

Counted supplies and found $$1,240$ remaining

Employees worked and earned $$4,700$ in January that will not be paid until February

Interest at $12\%$ per year on the long term debt $($new balance$)$ has not been paid

The prepaid insurance will last $4$ months into $2020$ before a new policy will be required

The allowance for bad debts is estimated at $4\%$ of total accounts receivable

A count of inventory showed that $50$ units were damaged such that they are worthless and will be thrown away