The requirements are in the second picture.

On January 1, 2024, the general ledger of ACME Fireworks includes the following account balances: During January 2024, the following transactions occur: January 2 sold gift cards totaling $9,600. The cards are redeenable for merchandise within one year of the purchase date. January 6 Purchase additional inventory on account, \$155, 000. ACME uses the perpetual inventory system. January is Firework sales for the first half of the month total $143, QQe. All of these sales are on account. The cost of the units sold is $77, Bee. January 23 Receive $126,200 fron customers on accounts receivable. January 25 Pay $98,000 to inventory suppliers on accounts payable. January 28 Write off accounts receivable as uncollectible, $5,600. January 30 Firework sales for the second half of the month total $151,000. Sales include $14,000 for cash and $137,000 January 31 Pay cash for monthly salaries, $52,860. The following information is available on January 31. a. Depreciation on the equipment for the month of January is calculated using the straight-line method. At the time the equipment was purchased, the company estimated a residual value of $4,600 and a two-year service life. b. The company records an adjusting entry for $15,150 for estimated future uncollectible accounts. c. The company has accrued interest on notes payable for January. d. The company has accrued income taxes at the end of January of $13,800. e. By the end of January, $3,800 of the gift cards sold on January 2 have been redeemed (ignore cost of goods sold). 1. Record each of the transactions listed above in the 'General Journal' tab (these are shown as items 1 to 10 ) assuming a FIFO perpetual inventory system. The transactions on January 15 and January 30 require two entries: one to record sales revenue and one to record cost of goods sold. Review the 'General Ledger' and the 'Trial Balance' tabs to see the effect of the transactions on the account balances. 2. Record adjusting entries on January 31. In the 'General Journal' tab (these are shown as items 11 to 15 ). 3. Review the adjusted 'Trial Balance' as of January 31, 2024, in the 'Trial Balance' tab. 4. Prepare a multiple-step income statement for the period ended January 31, 2024, in the 'Income Statement' tab. 5. Prepare a classified balance sheet as of January 31,2024 , in the 'Balance Sheet' tab. 6. Record the closing entries in the 'General Journal' tab (these are shown as items 16 and 17). 7. Using the information from the requirements above, complete the 'Analysis' tab