On January 1, 2024, the general ledger of Tripley Company included the following account balances: Accounts Cash Accounts receivable Debit $ 106,000 Credit 46,000 Allowance for uncollectible accounts $ 11,600 Inventory 30,600 Building Accumulated depreciation Land Accounts payable 100,600 16,000 212,000 50,000 Notes payable (8%, due in 3 years) 72,000 Common stock 106,000 Retained earnings 239,600 Totals $ 495,200 $ 495,200 The $30,600 beginning balance of inventory consists of 306 units, each costing $100. During January 2024, the company had the following transactions: January 2 Lent $26,000 to an employee by accepting a 6% note due in six months. January 5 Purchased 3,800 units of inventory on account for $418,000 ($110 each) with terms 1/10, 1/30 . January 8 Returned 100 defective units of inventory purchased on January 5. January 15 Sold 3,600 units of inventory on account for $489,600 ($136 each) with terms 2/10, 1/30 . January 17 Customers returned 200 units sold on January 15. These units were initially purchased by the company on January 5. The units are placed in inventory to be sold in the future. January 20 Received cash from customers on accounts receivable. This amount includes $36,600 from 2023 plus amount receivable on sale of 3,000 units sold on January 15. January 21 Wrote off remaining accounts receivable from 2023. 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 3,400 units on January 5. January 28 Paid cash for salaries during January, $34,000. January 29 Paid cash for utilities during January, $16,000. January 30 Paid dividends, $3,600. Month-end adjusting entries: a. Of the remaining accounts receivable, the company estimates that 10% will not be collected. b. Accrued interest revenue on notes receivable for January. c. Accrued interest expense on notes payable for January. d. Accrued income taxes at the end of January for $5,600. e. Depreciation on the building, $2,600.