On January $1,2024,$ the general ledger of Freedom Fireworks includes the following account balances:

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$12,500,],[$Accounts Receivable,$36,600,],[$Allowance for Uncollectible Accounts,$153,300,],[$Inventory$,80,300,],[$Land$,133,000,],[$Buildings$,,10,900],[$Accumulated Depreciation,$32,000,],[$Accounts Payable,,$213,000],[$Common Stock,,$156,700],[$Retained Earnings,,$$415,700$

Solve a though e and record adjusting entries on jan $31$ for all transactions.