On January 1, 2020, the general ledger of a Company includes the following account balances:

Accounts	Debit			Credit
Cash	$	84,000
Accounts Receivable		53,000
Allowance for Uncollectible Accounts				$	5,000
Inventory		44,000
Building		84,000
Accumulated Depreciation					24,000
Land		214,000
Accounts Payable					34,000
Notes Payable (8%, due in 3 years)					48,000
Common Stock					114,000
Retained Earnings					254,000
Totals	$	479,000		$	479,000

The $44,000 beginning balance of inventory consists of 400 units, each costing $110. During January 2020, the following transactions occurred:

January		2		Received a $34,000 6-month, 6% note on a loan the company made to another company
January		5		Purchased 5,000 units of inventory on account for $500,000 ($100 each) with terms 1/10, n/30.
January		8		Returned 130 defective units of inventory purchased on January 5.
January		15		Sold 4,800 units of inventory on account for $576,000 ($120 each) with terms 2/10, n/30. Record 2 entries for this transaction.
January		17		Customers returned 100 units sold on January 15. These units were originally purchased by the company on January 5. The units were placed in inventory to be sold in the future. Record 2 entries for this transaction.
January		20		Received cash from customers on accounts receivable. This amount includes $50,000 from 2019 plus amount receivable on sale of 4,200 units sold on January 15.
January		21		Wrote off remaining accounts receivable from 2019.
January		24		Paid on accounts payable. The amount includes the amount owed at the beginning of the period plus the amount owed from purchase of 4,600 units on January 5.
January		28		Paid cash for salaries during January, $42,000.
January		29		Paid cash for utilities during January, $24,000.
January		30		Paid dividends, $3,000.

The following information is available on January 31, 2020 for adjusting entries at the end of the month.

1. Company estimated that 10% of the January 31 accounts receivable balance will not be collected.
2. Accrued interest on notes receivable for January.
3. Accrued interest on notes payable for January.
4. Accrued income taxes at the end of January for $6,400.
5. Depreciation on the building, $3,400.

Please record the adjusting entries with the information given above