The first part I already have down...I am just having troubles with the following journal entries!

1. Depreciation on the equipment for the month of January is calculated using the Straight-Line method. At the time the equipment was pruchased, the estimated residual value of $4200 and a two year service life.

2. At the end of january, $23,000 kf 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 3% will not be collected

The first two journal entries are the ones I am getting wrong, please help!

[The following information applies to the questions displayed below On January 1, 2018, the general ledger of ACME Fireworks includes the following account balances: Credit Debit $26,300 48,600 Cash Accounts Receivable Allowance for Uncollectible Accounts Inventory Land Equipment Accumulated Depreciation Accounts Payable Notes Payable (6%, due April 1, 2019) Common Stock Retained Earnings $5,400 21,200 58,000 21,000 2,700 29,700 62,000 47,000 28,300 Totals $175.100 $175,100 During January 2018, the following transactions occur: January 2. Sold gift cards totaling $10,400. The cards are redeemable for merchandise within one year of the purchase date. January 6. Purchase additional inventory on account, $159,000. January 15. Firework sales for the first half of the month total $147,000. All of these sales are on account. The cost of the units sold is $79,800. January 23. Receive $126,600 from customers on accounts receivable January 25. Pay $102,000 to inventory suppliers on accounts payable January 28. Write off accounts receivable as uncollectible, $6,000. January 30. Firework sales for the second half of the month total $155,000. Sales include $11,000 for cash and $144,000 on account. The cost of the units sold is $85,500. January 31. Pay cash for monthly salaries, $53,200