Please help me to fill in the these table to find the losing entry for revenue and expenses!

On January 1, 2021, the general ledger of Big Blast Fireworks includes the following account balances Accounts Debit Credit Cash $24,500 43,000 a sReceivable Allowance for Uncollectible Accounts 2,900 43,000 Inventory Land 81,100 Accounts Payable Notes Payable (68, due in 3 years) 28,700 43,000 69,000 Common Stock Retained Earnings 48,000 $191,600 $191,600 Totals The $43,000 beginning balance of inventory consists of 430 units, each costing $100. During January 2021, Big Blast Fireworks had the following inventory transactions: ($106 each). 3 Purchase 1,150 units for $121,900 on account January 8 Purchase 1,250 units for $138,750 on account ($111 each). 12 Purchase 1,350 units for $156,600 on account 15 Return 165 of the units purchased on January 12 because of defects 19 Sell 3,900 units on account for $624,000. The cost of the units sold is determined using a FIFO perpetual inventory system January ($116 each) January January January January 22 Receive $573,000 from customers on accounts receivable. 24 Pay $380,000 to inventory suppliers on accounts le. Janua January 27 Write off accounts receivable as uncollectible, $2,200 January 31 Pay cash for salaries during January, $132,000 The following information is available on January 31, 2021 a. At the end of January, the company estimates that the remaining units of inventory are expected to sell in February for only $100 each b. The company estimates future uncollectible accounts. The company determines $5,300 of accounts receivable on January 31 are past due, and 35% of these accounts are estimated to be uncollectible. The remaining accounts receivable on January 31 are not past due, and 3% of these accounts are estimated to be uncollectible. (Hint: Use the January 31 accounts receivable balance calculated in the general ledger.) C. Accrued interest expense on notes payable for January. Interest is expected to be paid each December 31 d. Accrued income taxes at the end of January are $13,600. Record the closing entry for revenue. Note: Enter debits before credits. Debit Date Account Title Credit Jan 31 Record the closing entry for expenses. Note: Enter debits before credits. Debit Date Account Title Credit Jan 31