No Date General Journal Debit Credit

$1$ January $31$ Cost of Goods Sold $2,250$

Inventory $2,250$

$2$ January $31$ Bad Debt Expense $2,040$

Allowance for Uncollectible Accounts $2,040$

$3$ January $31$ Interest Expense $300$

Interest Payable $300$

$4$ January $31$ Income Tax Expense $13,300$

Income Tax Payable $13,300$