The seven journal entries for A through D please.

Accounting cycle using inventory transactions On January 1, 2018, the general ledger of Big Blast Fireworks includes the following account balances: Debit Credit s 24,900 Cash Accounts Receivable Inventory Land Allowance for Uncollectible Accounts Accounts Payable Notes Payable(8, due in 3 years) Common Stock Retained Earnings 44,000 45,000 84,100 3,300 27,700 45,000 71,000 51,000 $198,000 $198,000 Totals The $45,000 beginning balance of inventory consists of 450 units, each costing $100. During January 2018, Big Blast Fireworks had the following inventory transactions: January 3 Purchase 1,350 units for $145,800 on account ($108 each) January 8 Purchase 1,450 units for $163,850 on account ($113 each) January 12 Purchase 1,550 units for $182,900 on account ($118 each) January 15 Return 175 of the units purchased on January 12 because of defects January 19 Sell 4,500 units on account for $675,000. The cost of the units 801d 8 determined using a FIFO perp etual inventory system January 22 Receive $661,000 from customers on accounts receivable January 24 Pay $440,000 to inventory suppliers on accounts payable January 27 Write off accounts receivable as uncollectible, $2,400 January 31 Pay cash for salaries during January, $134,000 The following information is available on January 31, 2018 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, $5,500 of accounts recelvable 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 $13,800