One Trick Pony (OTP) incorporated and began operations near the end of the year, resulting in the following post-closing balances at December 31:

The following information is relevant to the first month of operations in the following year:

• OTP will sell inventory at $145 per unit. OTPs January 1 inventory balance consists of 35 units at a total cost of $2,800. OTPs policy is to use the FIFO method, recorded using a perpetual inventory system.
• In December, OTP received a $4,350 payment for 30 units OTP is to deliver in January; this obligation was recorded in Deferred Revenue. Rent of $1,300 was unpaid and recorded in Accounts Payable at December 31.
• OTPs note payable matures in three years, and accrues interest at a 10% annual rate.

January Transactions

1. Included in OTPs January 1 Accounts Receivable balance is a $1,500 balance due from Jeff Letrotski. Jeff is having cash flow problems and cannot pay the $1,500 balance at this time. On 01/01, OTP arranges with Jeff to convert the $1,500 balance to a six-month note, at 12% annual interest. Jeff signs the promissory note, which indicates the principal and all interest will be due and payable to OTP on July 1 of this year.
2. OTP paid a $500 insurance premium on 01/02, covering the month of January; the payment is recorded directly as an expense.
3. OTP purchased an additional 150 units of inventory from a supplier on account on 01/05 at a total cost of $9,000, with terms n/30.
4. OTP paid a courier $300 cash on 01/05 for same-day delivery of the 150 units of inventory.
5. The 30 units that OTPs customer paid for in advance in December are delivered to the customer on 01/06.
6. On 01/07, OTP received a purchase allowance of $1,350 on account, and then paid the amount necessary to settle the balance owed to the supplier for the 1/05 purchase of inventory (in c).
7. Sales of 40 units of inventory occurring during the period of 01/0701/10 are recorded on 01/10. The sales terms are n/30.
8. Collected payments on 01/14 from sales to customers recorded on 01/10.
9. OTP paid the first 2 weeks wages to the employees on 01/16. The total paid is $2,200.
10. Wrote off a $1,000 customers account balance on 01/18. OTP uses the allowance method, not the direct write-off method.
11. Paid $2,600 on 01/19 for December and January rent. See the earlier bullets regarding the December portion. The January portion will expire soon, so it is charged directly to expense.
12. OTP recovered $400 cash on 01/26 from the customer whose account had previously been written off on 01/18.
13. An unrecorded $400 utility bill for January arrived on 01/27. It is due on 02/15 and will be paid then.
14. Sales of 65 units of inventory during the period of 01/1001/28, with terms n/30, are recorded on 01/28.
15. Of the sales recorded on 01/28, 15 units are returned to OTP on 01/30. The inventory is not damaged and can be resold. OTP charges sales returns directly against Sales Revenue.
16. On 01/31, OTP records the $2,200 employee salary that is owed but will be paid February 1.
17. OTP uses the aging method to estimate and adjust for uncollectible accounts on 01/31. All of OTPs accounts receivable fall into a single aging category, for which 8% is estimated to be uncollectible. (Update the balances of both relevant accounts prior to determining the appropriate adjustment.)
18. Accrue interest for January on the note payable on 01/31.
19. Accrue interest for January on Jeff Letrotskis note on 01/31 (see a).

I need help with the journal entries, that's what I got so far:

I need help with this specific problem, please dont copy and paste answers from similar problems on chegg, thanks

Cash Accounts Receivable Allowance for Doubtful Accounts Inventories Deferred Revenue (30 units) Accounts Payable Note Payable (long-term) Common Stock Retained Earnings $18,620 9,650 900* 2,800 4,350 1,300 15,000 5,000 4,520 * credit balance. The foll fartosielate the feet Credit No 1 Date Jan 01 General Journal Notes Receivable (short-term) Accounts Receivable Debit 1,500 1,500 Jan 02 500 Insurance Expense Cash 500 Jan 05 9,000 Inventory Accounts Payable 9,000 Jan 05 300 Inventory Cash 300 Jan 06 4,350 Deferred Revenue Sales Revenue 4,350 6 Jan 06 2,400 Cost of Goods Sold Inventory 2,400 7 Jan 07 1,350 Accounts Payable Inventory 1,350 8 Jan 07 7,650 Accounts Payable Cash 7,650 Jan 10 5,800 Accounts Receivable Sales Revenue 5,800 Jan 10 2,500 X Cost of Goods Sold Inventory 2.500 X Jan 14 Cash 5,800 Accounts Receivable 5,800 12 Jan 16 2,200 Salaries and Wages Expense Cash 2,200 Jan 18 1,000 Allowance for Doubtful Accounts | Accounts Receivable 1,000 141 Jan 19 Rent Expense Accounts Payable Cash 1,3000 1,3000 2,6000 15 Jan 26 400/ Accounts Receivable Allowance for Doubtful Accounts 4000 161 Jan 26 Cash 4000 Accounts Receivable 4000 Jan 27 4000 Utilities Expense Accounts Payable _4000 18 | Jan 28 9,425/ Accounts Receivable Sales Revenue 9,425/ 191 Jan 28 3,9528 Cost of Goods Sold Inventory 3,952 201 _Jan 30 Sales Revenue 2,175/ 20 Jan 30 2,175 Sales Revenue Accounts Receivable 2,175 Jan 30 912 X Inventory Cost of Goods Sold 912 22 Jan 31 2,200 Salaries and Wages Expense Salaries and Wages Payable 2,200 23 Jan 31 852 Bad Debt Expense Allowance for Doubtful Accounts 852 24 Jan 31 125 Interest Expense Interest Payable 125 25 Jan 31 15 Interest Receivable Interest Revenue 15