On January 1, 2024, the general ledger of ACME Fireworks includes the following account balances: Debit $26,700 49,400 1 Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Inventory Land Equipment Accumulated Depreciation 2 Accounts Payable Notes Payable (6%, due April 1, 2025) Common Stock Retained Earnings Totals 3 Expert Q&A $182,700 21,600 62,000 23,000 During January 2024, the following transactions occur: January 2 Sold gift cards totaling $11, 200. The cards are redeemable for merchandise within one year of the purchase date. January 6 Purchase additional inventory on account, $163,000. ACME uses the perpetual inventory system. January 15 Firework sales for the first half of the month total $151,000. All of these sales are on account. The cost of the units sold is $81,800. January 23 Receive $127,000 from customers on accounts receivable. January 25 Pay $106,000 to inventory suppliers on accounts payable. January 28 Write off accounts receivable as uncollectible, $6,400. January 30 Firework sales for the second half of the month total $159,000. Sales include $13,000 for cash and $146,000 on account. The cost of the units sold is $87,500. January 31 Pay cash for monthly salaries, $53,600. The following information is available on January 31. a. Depreciation on the equipment for the month of January is calculated using the straight-line method. At the time the equipment was purchased, the company estimated a residual value of $5,000 and a two-year service life. b. The company records an adjusting entry for $16,140 for estimated future uncollectible accounts. c. The company has accrued interest on notes payable for January. d. The company has accrued income taxes at the end of January of $14,600. e. By the end of January, $4,600 of the gift cards sold on January 2 have been redeemed (ignore cost of goods sold). Record purchase of additional inventory on account, $163,000. Record sale of gift cards totaling $11,200. The cards are redeemable for merchandise within one year of the purchase date. Record firework sales for the first half of the month totaling $151.000 All of these sales are on account Credit $5,800 3,100 30,100 66,000 51,000 26,700 $182,700

i only need the journal entries please!

On Jahuary 1.2024 , the general iedget of ACME Fireworks includes the following account butances Duing January 2024 , the following transactions occur: sold it sat. 100 . The cost of the units sold is 517 , soo; January is pay cash for forthly salerdes, 553, feo. The following information is avalable on January 31. a. Depreciation on the equipment for the month of Junuary is calculated using the straight-line method. At the ime the equipment was purchased, the company estimated a residual walue of $5,000 and a twoyear service life b. The company records an adjusting entry for $16.140 for estimaned future uncoliectible accounts. c. The company has accrued interest on notes payable for January. d. The company thas accrued income taxes at the end of January of $14,600. e. By the end of January, $4,600 of the gint cards sold on January 2 have been redeemed (ignore cost af goods sold). 1 Record sale of gift cards totaling $11,200. The cards are redeemable for merchandise within one year of the purchase date. 2 Record purchase of additional inventory on account, $163,000. 3. Record firework sales for the first half of the month 4 Firework sales for the first half of the month total $151,000. The cost of the units sold is $81,800. Record the cost of the units sold. 5 Record receipt of $127,000 from customers on accounts receivable. 6 Record payment of $106,000 to inventory suppliers on accounts payable. 7 Record write-off of accounts receivable as uncollectible, $6,400. 8 Record firework sales for the second half of the month totaling $159,000. Sales include $13,000 for cash and $146,000 on account. 9 Firework sales for the second half of the month total $159,000. Sales include $13,000 for cash and $146,000 on account. The cost of the units sold is $87,500. Record the cost of the units sold. 10 Record payment of cash for monthly salaries, $53,600. 11 Depreciation on the equipment for the month of January is calculated using the straight-line method. At the time the equipment was purchased, the company estimated a residual value of $5,000 and a two-year service life. Record the adjusting entry for depreclation. 12 The company records an adjusting entry for $16,140 for estimated future uncollectible accounts. 12 The company records an adjusting entry for $16,140 for estimated future uncollectible accounts. 13 The company has accrued interest on notes payable for January. 14 The company has accrued income taxes at the end of January of $14,600 15 By the end of January, $4,600 of the gift cards sold on January 2 have been redeemed (ignore cost of goods sold). 16 Record the entry to close the revenue accounts. 17 Record the entry to close the expense accounts