Looking for help finishing preparing the necessary adjusting entries (posted below Oriole's record adjustments). I included part (a) as well in case it is needed for the part I'm inquiring help for.

Oriole had the following transactions during January 2021:

Jan 1st: The bank loan bears interest at 3% and requires monthly payments on the first day of the month consisting of a principal of $22,000 plus interest. The interest for December 2020 was properly accrued at the end of 2020.

8th: Received payments of $195,800 from customers in payment of their accounts.

13th : Made sales on account totalling $237,600 to garden centres. The greenhouse units sold had cost Oriole $134,200.

15th : Purchased additional greenhouse kits from a supplier on account for $82,500.

17: Paid accounts payable that were due to creditors totalling $132,000.

18: Paid salaries of $77.000, which included the accrued salaries owing at the end of 2020 and $39.600 related to salaries earned to date in January.

21: Purchased supplies on account for $1,650.

24: Received a shipment of additional greenhouses from a supplier. The invoice for $107,800 is due in 30 days.

26: Made sales of $138,600, of which $63,800 was on account and the remainder was cash. The cost of the greenhouses sold was $74,800.

31: Delivered a custom greenhouse that a customer had ordered and put a $27,500 deposit down on. The total sales price was $55,000 and the greenhouse had cost Oriole $38,500. The customer

Oriole reconciles its bank account at the end of every month and makes any necessary journal entries. The following information was gathered from reviewing the company's bank statement for the month of January:

1. There were outstanding cheques of $13.200. 2. The service charges on the account were $45 for the month. 3. A deposit for $27,500 was made using the bank's night depository slot on January 31. This deposit is not reflected on the company's bank statement for January. 4. A cheque from one of Oriole's customers for $10,780 that had been deposited during the month was returned by the bank due to the customer having insufficient funds in their account. 5. The company's account balance at January 31 was $199,275 according to the bank statement.

Oriole records adjustments monthly on the last day of the month. Adjusting entries were required for the following:

1. Record depreciation on the equipment assuming that Oriole uses the straight-line method to depreciate its equipment and the equipment is expected to have a useful life of six years.

2. Accrue interest for the month on the bank loan.

3. When supplies were counted, it was determined that supplies with a cost of $1,430 were still on hand.

4. Accrued salaries payable are $39,600.

5. The company earned $61,600 of the deferred revenue. The cost of the goods sold was $42,900.

6. The estimated income taxes owing for the month of January was $17,600.

Oriole had the following transactions during January 2021: Your answer is correct. Jan. 15 Inventory 82500 Accounts Payable 82500 Jan. 17 Accounts Payable 132000 Jan. 18 Salaries Payable Salaries Expense 39600 132000 Supplies 1650 Accounts Payable 1650 Jan. 24 Inventory 107800 Accounts Payable Jan. 26 Cash 74800 Accounts Receivable 63800 Sales (To record sale on account) \begin{tabular}{|l|l|l|} \hline Jan. 26 & \multicolumn{1}{|l|}{74800} \\ \hline Cost of Goods Sold & \\ \hline Inventory & & 74800 \\ \hline \end{tabular} (To record cost of goods sold) Jan. 31 \begin{tabular}{|l|l|} \hline Deferred Revenue & 27500 \\ \hline Cash & 27500 \\ \hline \end{tabular} Sales (To record sale) Inventory (To record cost of goods sold) eTextbook and Media List of Accounts Attempts: 7 of 15 used amounts. Round answers to 0 decimal places, e.g. 5,275.) \begin{tabular}{ll|lc|} Date & Account Titles and Explanation & Credit \\ Jan. 31 & Depreciation Expense \\ & Accumulated Depreciation- Equipment \end{tabular} (To record depreciation expense) 31 Interest Expense (To record interest expense) 31 (To record supplies expense) 31 (To record salaries) 31 (To record salaries) 31 31 31 (To record income tax expense)