Please help me, i don't know what i'm missing.

On January 1, 2021, the general ledger of Freedom Fireworks includes the following account balances: Credit Accounts Cash Accounts Receivable Inventory Land Buildings Allowance for Uncollectible Accounts Accumulated Depreciation Accounts Payable Common Stock Retained Earnings Debit $ 11,500 34,600 152,300 70,300 123,000 $ 2,100 9,900 21,000 203,000 155,700 Totals $391,700 $391,700 During January 2021, the following transactions occur: January 1 Borrow $103,000 from Captive Credit Corporation. The installment note bears interest at 6% annually and matures in 5 years. Payments of $1,991 are required at the end of each month for 60 months. January 4 Receive $31,300 from customers on accounts receivable. January 10 Pay cash on accounts payable, $14,000. January 15 Pay cash for salaries, $29,200. January 30 Firework sales for the month total $195,600. Sales include $65,300 for cash and $130,300 on account. The cost of the units sold is $114,000. January 31 Pay the first monthly installment of $1,991 related to the $103,000 borrowed on January 1. Round your interest calculation to the nearest dollar. The following information is available on January 31, 2021. a. Depreciation on the building for the month of January is calculated using the straight-line method. At the time the building was purchased, the company estimated a service life of 10 years and a residual value of $24,600. b. Unpaid salaries at the end of January are $26,400. c. Accrued income taxes at the end of January are $8,300. d. $18,302 of the long-term note payable balance will be paid over the next year. e. The company estimates and records bad debt expense (and adds to the Allowance account through this journal entry) at the end of each month. At the end of January, the company determines that determines $3,300 of the total Accounts Receivable account is over 90 days old, with the remaining A/R balance being current (Hint use the A/R balance in the General Ledger Tab). 50% of the A/R older than 90 days is estimated to be uncollectible, and 2% of the current balance is estimated to be uncollectible. Please calculate the amount that needs to be added to the Allowance account and Bad Debt Expense and complete the journal entry. (Watch video tutorial on this subject: https://vimeo.com/cdlvideo/review/254531867/7c9cc2a218) Answer is not complete. Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field. No Date Account Title Debit Credit 1 Jan 01 Cash 103,000 Notes Payable (Long-term) 103,000 2 Jan 04 Cash 31,300 OD Accounts receivable 31,300 3 Jan 10 Accounts payable 14,000 OOO Cash 14,000 4 Jan 15 Salaries expense 29,200 OOI Cash 29,200 5 Jan 30 Cash 65,300 Accounts receivable Sales revenue ololo 130,300 195,600 6 Jan 30 Cost of goods sold JOS 114,000 Inventory 114,000 7 Jan 31 Notes Payable (Long-term) 1.476 Interest expense OOO 515 Cash 1,991 B Jan 31 820 Depreciation expense Accumulated depreciation 820 9 Jan 31 Bad debt expense lol 2.156 Allowance for uncollectible accounts 2,156 10 Jan 31 Salaries expense 26,400 lolo Salaries payable 26,400 11 Jan 31 Income tax expense 8,300 Income tax payable 8,300 12 Jan 31 18,302 Notes Payable (Long-term) Notes Payable (Current) 18,302 00 0101 13 Jan 31 Sales revenue 195,600 Retained earnings 195,600 14 Jan 31 Retained earnings 181,391 Cost of goods sold 114,000 Salaries expense Interest expense Depreciation expense OOOOOOO 55,600 515 820 3 Bad debt expense 2.156 Income tax expense 8,300 Answer is not complete. . Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet Adjusted General Ledger Account Cash Accounts receivable Debit Credit No. Date Debit Credit Balance No. Date Balance 11,500 34,600 1 Jan 01 2 Jan 04 31,300 3,300 103.000 31,300 114,500 145.800 2 Jan 04 5 Jan 30 130,300 133,600 3 Jan 10 14,000 131,800 4 Jan 15 29,200 102,600 5 Jan 30 65.300 167.900 7 Jan 31 1.991 165,909 Allowance for uncollectible accounts Inventory No. Date Debit Credit Balance No. Date Debit Credit Balance 2.100 152,300 38.300 9 Jan 31 2,156 4.256 6 Jan 30 114,000 Land Buildings No. Date Debit Credit Balance No. Date Debit Credit Balance 70,300 123.000 Accumulated depreciation Accounts payable No. Date Debit Credit Balance No. Date Debit Credit Balance 9.900 21.000 Jan 31 820 10.720 3 Jan 10 14.000 7.000 Salaries payable Income tax payable No. Date Debit Credit Balance No. Date Debit Credit Balance 0 0 10 Jan 31 26,400 26.400 11 Jan 31 8,300 8.300 Notes Payable (Current) Notes Payable (Long-term) No. Date Debit Credit Balance No. Date Debit Credit Balance 0 0 12 Jan 31 18,302 18,302 1 Jan 01 103,000 103,000 101.524 7 Jan 31 1.476 12 Jan 31 18,302 83.222 Common stock Retained earnings No. Date Debit Credit Balance No. Date Debit Credit Balance 203.000 155,700 Sales revenue Cost of goods sold No. Date Debit Credit Balance No. Date Debit Credit Balance 0 5 0 114.000 Jan 30 195,600 195,600 Jan 30 114,000 Depreciation expense Salaries expense No. Date Debit Credit Balance No. Date Debit Credit Balance 0 0 8 B Jan 31 820 820 4 Jan 15 29,200 29,200 55,600 10 Jan 31 26,400 Bad debt expense Interest expense No. Date Debit Credit Balance No. Date Debit Credit Balance 0 0 9 Jan 31 2.156 2.156 7 Jan 31 515 515 Income tax expense No. Date Debit Credit Balance 0 11 Jan 31 8.300 8,300 Answer is not complete. Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet Notice the dropdown below that gives the options to select the unadjusted, adjusted or post-closing trial balance. The option you choose will be the values used to populate the income statement and balance sheet tabs. Adjusted Freedom Fireworks Trial Balance January 31, 2021 Account Title Debit Credit Cash $ 165,909 133,600 Accounts receivable Allowance for uncollectible accounts Inventory 4,256 38,300 Land 70,300 123,000 10,720 7,000 26,400 8,300 18,302 83,222 203,000 Buildings Accumulated depreciation Accounts payable Salaries payable Income tax payable Notes Payable (Current) Notes Payable (Long-term) Common stock Retained earnings sales revenue Cost of goods sold Depreciation expense Salaries expense Bad debt expense Interest expense Income tax expense Total 155,700 195,600 114,000 820 55,600 2,156 515 8,300 712,500 5 712,500 Answer is not complete. Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet Choose the appropriate accounts to complete the company's income statement. Select 'adjusted from the dropdown, which will then populate the balances in those accounts from the adjusted trial balance. Adjusted Freedom Fireworks Multiple-Step Income Statement For the Month ended January 31, 2021 Sales revenue 195,600 Cost of goods sold (114,000) Gross profit Salaries expense 55,600 Bad debt expense 2,156 Depreciation expense $ 81,600 OD 820 58,576 Total operating expenses Operating income Interest expense 23,024 515 Income before taxes 22,509 Income tax expense Olololo 8,300 Net Income 14,209 Answer is not complete. Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet Choose the appropriate accounts to complete the company's balance sheet. Make sure to select 'adjusted' from the dropdown, which will then populate the balances in those accounts from the adjusted trial balance. Adjusted Freedom Fireworks Classified Balance Sheet January 31, 2021 Assets Liabilities Current Assets Current Liabilities: Cash 165,909 Accounts payable 7.000 ols olo 133,600 Notes Payable (Current) 18.302 Accounts receivable Inventory 38,300 Total Current Liabilities 25,302 Long-term Liabilities Notes Payable (Long-term) 83.222 Allowance for uncollectible accounts (4,256) Total Current Assets 333,553 Total Liabilities 108,524 Noncurrent Assets: Stockholders' Equity Land 70,300 Common stock 203.000 Buildings Solol olo 123,000 Retained earings 169,909 Accumulated depreciation (10,720) Total Stockholders' Equity 372.909 Total Assets $ 516,133 Total Liabilities & Stockholders' Equity Is 481,433