Pina Colada Corp.s balance sheet at December 31, 2019, is presented below.

Pina Colada Corp. Balance Sheet December 31, 2019
Cash		$14,300			Accounts payable		$8,900
Accounts receivable		20,600			Common stock		19,500
Allowance for doubtful accounts		(700	)		Retained earnings		14,900
Inventory		9,100
		$43,300					$43,300

During January 2020, the following transactions occurred. Pina Colada uses the perpetual inventory method.

Jan. 1		Pina Colada accepted a 4-month, 8% note from Merando Company in payment of Merandos $5,100 account.
3		Pina Colada wrote off as uncollectible the accounts of Inwood Corporation ($500) and Goza Company ($100).
8		Pina Colada purchased $16,700 of inventory on account.
11		Pina Colada sold for $26,600 on account inventory that cost $17,600.
15		Pina Colada sold inventory that cost $800 to Mark Lauber for $1,100. Lauber charged this amount on his Visa First Bank card. The service fee charged Pina Colada by First Bank is 3%.
17		Pina Colada collected $20,200 from customers on account.
21		Pina Colada paid $16,400 on accounts payable.
24		Pina Colada received payment in full ($100) from Goza Company on the account written off on January 3.
27		Pina Colada purchased supplies for $1,400 cash.
31		Pina Colada paid other operating expenses, $3,500.

Adjustment data:

1.		Interest is recorded for the month on the note from January 1.
2.		Bad debts are expected to be 6% of the January 31, 2020, accounts receivable.
3.		A count of supplies on January 31, 2020, reveals that $500 remains unused.

(a) Prepare journal entries for the transactions listed above and adjusting entries. (Include entries for cost of goods sold using the perpetual system.) (Credit account titles are automatically indented when amount is entered. Do not indent manually. Round answers to 0 decimal places, e.g. 5,275.)