please help me out, i think i have the first journal entries correct, i think i have some of the second journal entries wong.

THANK YOU SO MUCH!!!!

Required information [The following information applies to the questions displayed below] On January 1, 2024, the general ledger of ACME Fireworks includes the following account balances. During January 2024 , the following transactions occur; January 2 sold gift cards totaling 55,000 . The cards are redeemable for merchandise within one year of the purchase date. January 6 Purchase additional inventory on account, \$147, 69e. ACHE uses the perpetual inventory system. January 15 Fircuork sales for the first half of the month total $135,000. A11 of these sales are on account. The cost of the units sold is $73,800. January 23 Recelve $125,400 from custoeers on accounts receivable. January 25 Pay $90, 6e0 to inventory suppliers on accounts payable. January 28 Mrite off accounts recelvable as uncollectible, 54,800 . January 30 firework sales for the second half of the month total \$143,000. Sales include \$11,000 for cash and s132, 00e on account, the cost of the units sold is $79,500. January 31 Pay cash for monthly solaries, 552,000. Requlred: 1. Record each of the transactions listed above. (If no entry is requlred for a portlewlar transactlorilevent, seiect "No Journal Entry Requlred in the flrst account fleld.) 2. Record the adjusting entries on January 31 for the above transactions. (If no entry is required for a particular transaction/eve select "No Journal Entry Required" in the first account fieid.) 3. PreDare an adiusted frial halanra ac of Ianuanu 21 onA a. Depreciation on the equipment for the month of January is calculated using the straight-line method. At the time the equipment was purchased, the company estimated a residual value of $3.000 and a two-year service life. b. The company records an adjusting entry for $12,500 for estimated future uncollectible accounts. c. The company has accrued interest on notes payable for January d. The company has accrued income taxes ot the end of January of $13,000 e. By the end of January. $3,000 of the gift cards sold on January 2 have been redeemed (ignore cost of goods sold) 2. Record the adjusting entries on January 31 for the above transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)