On January 1, 2021, the general ledger of Big Blast Fireworks includes the following account balances:

Accounts	Debit			Credit
Cash	$	22,900
Accounts Receivable		39,000
Allowance for Uncollectible Accounts				$	4,100
Inventory		35,000
Land		69,100
Accounts Payable					29,900
Notes Payable (12%, due in 3 years)					35,000
Common Stock					61,000
Retained Earnings					36,000
Totals	$	166,000		$	166,000

The $35,000 beginning balance of inventory consists of 350 units, each costing $100. During January 2021, Big Blast Fireworks had the following inventory transactions:

January		3		Purchase 1,400 units for $154,000 on account ($110 each).
January		8		Purchase 1,500 units for $172,500 on account ($115 each).
January		12		Purchase 1,600 units for $192,000 on account ($120 each).
January		15		Return 125 of the units purchased on January 12 because of defects.
January		19		Sell 4,600 units on account for $690,000. The cost of the units sold is determined using a FIFO perpetual inventory system.
January		22		Receive $665,000 from customers on accounts receivable.
January		24		Pay $495,000 to inventory suppliers on accounts payable.
January		27		Write off accounts receivable as uncollectible, $3,000.
January		31		Pay cash for salaries during January, $119,000.

The following information is available on January 31, 2021.

1. At the end of January, the company estimates that the remaining units of inventory are expected to sell in February for only $100 each.
2. The company estimates future uncollectible accounts. The company determines $4,500 of accounts receivable on January 31 are past due, and 40% of these accounts are estimated to be uncollectible. The remaining accounts receivable on January 31 are not past due, and 4% of these accounts are estimated to be uncollectible. (Hint: Use the January 31 accounts receivable balance calculated in the general ledger.)
3. Accrued interest expense on notes payable for January. Interest is expected to be paid each December 31.
4. Accrued income taxes at the end of January are $12,800.

I ONLY NEED HELP WITH A-D (all of the January 31st journal entries plus recording the closing entry for revenue and expenses.