Please help with these adjustments!

I already understand these and have the journal entries completed but Im providing this for question accuracy:

At the end of January, the following adjustment data were assembled. After a physical count of inventory, it was determined that $238,700 of inventory exists at January 31. Based on an analysis of A/R, ABC Company anticipates 4% of A/R to be uncollectible. Buildings were purchased on Dec 1 of the prior year and are depreciated using the straight line method with no salvage value for 30 years. Round to the nearest dollar. ABC Corporation uses the mid-month convention for to calculate depreciation on all fixed assets (round to the nearest month). Store Fixtures were purchased on Dec 1 of the prior year and are depreciated using the straight-line method with no salvage value for 5 years. Round to the nearest dollar. ABC Corporation uses the mid-month convention for to calculate depreciation on all fixed assets (round to the nearest month). Delivery Truck is depreciated using the straight-line method with no salvage value. The estimated life of the truck is 6 years. Round to the nearest dollar. ABC Corporation uses the mid-month convention for to calculate depreciation on all fixed assets (round to the nearest month). Amortize the discount on bond payable using the straight-line method. Journalize accrued interest on note payable at the end of January. Counted office supplies and supplies on hand is $350. ABC Corporation issues a $1,000,000,6%, five-year bond that pays semiannual interest of $30,000($1,000,0006%1/2), receiving cash of Jan 1$993,420. Journalize the entry to record the issuance of the bonds. ABC Corporation purchased $800,000 of Ridge County, 7.5% bonds at their face amount. The bonds pay interest monthly on the last day of the Jan 1 month. ABC sold $60,000 of merchandise on account to Best Company, 2/10, n/30. FOB shipping point. The cost of merchandise sold was $20,000. ABC Jan 3 uses the net method to account for sales. Purchased merchandise inventory from Grace Company for $105,000, Jan 6 terms n/eom, FOB destination. Jan 8 Paid adverting costs of $2,000 to promote new business. ABC Corporation purchased a delivery truck by issuing a 30-day, 6% note Jan 10 with a face amount of $60,000. Jan 13 ABC receives payment from Best Company within the discount period. ABC sold $55,000 of merchandise on account to Great Company, nleom, FOB shipping point. The cost of merchandise sold was $15,000. ABC Jan 16 uses the net method to account for sales. Jan 20 Paid $1200 for utilities. Jan 25 ABC's Board of Directors declared a $42,000 cash dividend. Jan 27 Sold 100 shares of treasury stock for $18 per share. ABC Corporation received $50,000 on the Jan 16 sale. The remaining Jan 30$5,000 was written off. Jan 31 For the month ended January 31, Ridge County paid interest on bonds 4 k Directions - Janauary Chart of Accounts Journal-January UTB-Jantary ATB