need some help making some T accounts the second picture is what i have so far.

N P Q R 1/3/2020 Paid interest payable plus $3,000 toward long term debt A B C D E F G 1 Balance Sheet for end of 2019 2 Assets Transactions for January of 2020 Cash 77.250 4 Accounts Receivable (net of allowance of 7200) 237,884 5 Inventory 45,500 (1000 units at $45.50 each) 1/2/2020 Paid salaries payable 6 Prepaid Insurance 1600 7 Supplies 1,625 Total Current Assets 353.859 9 10 Property, Plant and Equipment, Net 177,500 11 Land 13 14 Total Assets 15 Liabilities 16 Accounts Payable 17 Uneamed Revenue 32,000 573,359 94.552 45,200 2.100 18 Interest Payable 19 Salaries Payable 6.600 20 Total Current Liab 148,452 21 22 Long Term Debt 246.100 23 24 Total Liabilities 194,552 25 26 Capital Stock 100,000 27 Retained Earnings 78.807 28 29 Total Liabilities and Stockholders Equ 573.359 30 31 137 333 1/3/2020 Purchased inventory (500 units at $46) on credit 1/4/2020 Paid shipping on inventory of $250 1/6/2020 Purchased supplies on credit for $850 1/9/2020 Received $2,500 from customers for products to deliver in March 1/10/2020 Sold 600 units on credit with a sales price of $105 (assume perpetual LIFO) 1/15/2020 Purchased inventory (700 units at $47) 1/20/2020 Paid $41,600 on accounts payable 1/21/2020 Collected $121,350 in cash from customers in payment for earlier sales 1/22/2020 Wrote off accounts receivable for $815 1/25/2020 Sold 200 units on credit with a sales price of $105 (still perpetual LIFO) 1/26/2020 Paid wages to employees for work done in January $31,000 1/26/2020 Received utility bill for $7,200 for utilities used in January that will be paid in February 1/31/2020 Delivered 100 units of product to customers that they paid 10,000 for in 2019 (unearned revenue) 1/31/2020 Counted supplies and found 51,240 remaining 1/31/2020 Employees worked and earned $4,700 in January that will not be paid until February 1/31/2020 Interest at 12% per year on the long term debt (new balance) has not been paid 1/31/2020 The prepaid insurance will last 4 months into 2020 before a new policy will be required 1/31/2020 The allowance for bad debts is estimated at 4% of total accounts receivable 1/31/2020 A count of inventory showed that 50 units were damaged such that they are worthless and will be thrown away