please just do the journal and adjusting entries

Happy Feet Ltd. is the sole distributor of a popular brand of running shoes to local sporting stores in Southern Ontario. Happy Feet does not sell any products other than the single type of running shoes. On January 1, 2021, the company had the following opening account balances: Cash Accounts receivable (An from Store A) Allowance for doubtful accounts Inventory (500 pairs of shoes) Retained earnings Note: All accounts have normal balances. 40,000 39,000 4,200 25,000 98,000 During the three months (quarter) ended March 31, 2021, the company had the following transactions: Amount 45,000 16,000 ? Date Transaction Jan 7 Sold 300 pairs of shoes to Store Bon credit. Jan 11 Purchased 200 pairs of shoes for cash. Jan 15 Received payment from Store B in settlement of 50 percent of the accounts receivable from Jan 11 Jan 22 Sold 100 pairs of shoes to Store Con credit. Feb 18 Received payment from Store A in settlement of accounts receivable. Feb 24 Accepted a return of 50 pairs of shoes from Store Cand credit was given to the customer. Mars The remaining balance of the amount owed by Store A was written off as uncollectible. Mar 15 Purchased 350 pairs of shoes for cash. Mar 30 Sold 300 pairs of shoes to store D on credit. 16,000 36,000 8,000 31,500 48,000 Additional Information: a. Happy Feet provides the terms 2/10, net 30 for all its credit sales. b. Happy Feet uses the perpetual inventory method and the average cost method. C. Happy Feet Ltd. provides for uncollectible accounts as follows: Not yet due 1-30 days overdue 31-60 days overdue >60 days overdue d. There are no other transactions, revenues of expenses. 7% 10% 15% Required: 1. Prepare all journal entries necessary to account for the above transactions and any necessary quarter end adjusting entries. Ignore income and sales taxes, 2. Prepare a statement of earnings down to the gross profit line for the three months ending March 31, 2021