Please do the adjusting journal entries, Thank you.

On January 1, 2021, the general ledger of TNT Fireworks includes the following account balances: Credit Debit $ 60,500 28,600 $ 4,000 Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Inventory Notes Receivable (5%, due in 2 years) Land Accounts Payable Common Stock Retained Earnings Totals 38,100 33,600 173,000 16,600 238,000 75,200 $ 333,800 $ 333,800 During January 2021, the following transactions occurred: January 1 Purchased equipment for $21,300. The company estimates a residual value of $3,300 and a six-year service life. January 4 Paid cash on accounts payable, $11,300. January 8 Purchased additional inventory on account, $100,900. January 15 Received cash on accounts receivable, $23,800 January 19 Paid cash for salaries, $31,600. January 28 Paid cash for January utilities, $18,300. January 30 Firework sales for January totaled $238,000. All of these sales were on account. The cost of the units sold was $124,000. The following information is available on January 31, 2021. a. Depreciation on the equipment for the month of January is calculated using the straight-line method. b. At the end of January, $4,800 of accounts receivable are past due, and the company estimates that 50% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 2% will not be collected. The note receivable of $33,600 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. C. Accrued interest revenue on notes receivable for January. d. Unpaid salaries at the end of January are $34,400. e. Accrued income taxes at the end of January are $10,800