PLEASE HELP WITH ADJUSTING ENTRIES FOR INVENTORY AND UNCOLLECTIBLE ACCOUNTS.

On January $1,2024,$ the general ledger of Big Blast Fireworks included the following account balances:

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$22,500,],[$Accounts receivable,$38,000,],[$Allowance for uncollectible accounts,,$3,700],[$Inventory$,33,000,],[$Land$,66,100,],[$Accounts payable,,$30,900],[$Notes payable $(8\%,$ due in $3$ years$),,33,000],[$Common stock,,$59,000],[$Retained earnings,,$33,000],[$Totals$,$$$159,600,$$$159,600,]]$

The $$33,000$ beginning balance of inventory consists of $330$ units, each costing $$100.$ During January $2024,$ Big Blast Fireworks had the following inventory transactions:

January $3$ Purchased $1,200$ units for $$129,600$ on account $($ $$108$ each$).$

January $8$ Purchased $1,300$ units for $$146,900$ on account $($ $$113$ each$)$:

January $12$ Purchased $1,400$ units for $$165,200$ on account $($ $$118$ each$).$

January $15$ Returned $115$ of the units purchased on January $12$ because of defects.

January $19$ Sold $4,000$ units on account for $$600,000.$ The cost of the units sold is determined using a FIF$0$ perpetual inventory system.

January $22$ Received $$577,000$ from customers on accounts receivable.

January $24$ Paid $$407,000$ to inventory suppliers on accounts payable.

January $27$ Wrote off accounts receivable as uncollectible, $$2,800.$

January $31$ Paid cash for salaries during January, $$117,000.$

The following information is available on January $31,2024.$

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$.$ At the end of January, $$4,300$ of accounts receivable are past due, and the company estimates that $30\%$ of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that $5\%$ will not be collected.

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 $$12,600.$