There are two question, please help me top solve it, thanks!

1. The bank loan payable has a 9% interest rate. Interest is paid quarterly on March 1, June 1, September 1, and December 1. Interest was last paid on December 1. 2. Additional advertising costs of $3,400 have been incurred, but the company was not invoiced by January 31 . 3. Income tax payable for the year is estimated to be an additional $5,780 beyond that recorded to date. 4. On January 28 , the company paid $40,800 rent in advance for February. 5. A wilderness organization that had not made an advance deposit took a tour to photograph the aurora borealis. The tour was completed on January 26 for fees of $41,650. This group was not billed until February for the services performed. 6. The insurance policy has a one-year term beginning January 1,2024. At that time, a premium of $20,400 was paid. 7. Employees are owed a total of $17,000 at January 31 . 8. The equipment was acquired on October 1, 2022, and has an estimated useful life of 10 years. The vehicles were acquired on December 1, 2022, and have an estimated useful life of 8 years. The company uses straight-line depreciation. 9. Deposits of $119,000 were received for advance tour reservations for services to be provided in 2024 . At January 31 , only 10% all of these deposits have been earned. 10. A year-end physical count shows $850 of supplies on hand. (a) Prepare the adjusting journal entries required at January 31, 2024. (Credit account titles are automatically indented when amount is entered. Do not indent manually. List debit entry before credit entry. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) The following is Crane Photo Tours Limited's unadjusted trial balance at its year end, January 31,2024 . The company adjusts its accounts annuallv. \begin{tabular}{|c|c|c|c|} \hline Date & \multirow{2}{*}{AccountTitlesandExplanationAccountsReceivable} & Debit & \multirow[t]{2}{*}{ Credit } \\ \hline July 2 & & 15750 & \\ \hline & Sales & & \\ \hline & Refund Liability & & \\ \hline & (To record sale of goods on account) & & \\ \hline \multirow[t]{4}{*}{ July 2} & Estimated Inventory Returns & 210 & \\ \hline & Cost of Goods Sold & 10290 & \\ \hline & Inventory & & \\ \hline & (To record cost of goods sold) & & \\ \hline \multirow[t]{2}{*}{ July 2} & Freight Out & 350 & \\ \hline & Cash & & \\ \hline \multirow[t]{2}{*}{ July 4} & Inventory & 24500 & \\ \hline & Accounts Payable & & \\ \hline \multirow[t]{2}{*}{ July 5} & Inventory & 875 & \\ \hline & Cash & & \\ \hline \multirow[t]{2}{*}{ July 8} & Cash & 5250 & \\ \hline & Accounts Receivable & & \\ \hline July 9 & Refund Liability & 320 & \\ \hline & Cash & & \\ \hline \end{tabular} Concord Home Electronics Corp. completed the following merchandising transactions in the month of July 2024. At the beginning of July, Concord's ledger showed Cash $35,000; Accounts Receivable $15,750; Inventory $19,250; Common Shares $31,500; and Retained Earnings $38,500. Concord Home has experienced a return rate of 2% of sales and uses a perpetual inventory system. July 2 Sold merchandise on account to Home Security Ltd. for $15,750, terms n/45,FOB destination. The cost of the merchandise was $10,500. 2 Freight charges of $350 were paid by the appropriate party on the merchandise sold. 4 Purchased merchandise on account from Al Gadgets Inc. for $24,500, terms 2/10. n/30, FOB shipping point. 5 Freight charges of $875 were paid by the appropriate party on the merchandise purchased on July 4. 8 Collected $5,250 of the accounts receivable outstanding at the beginning of the month. All accounts were originally sold on terms of n/30. 9 Paid a $320 cash refund to customers for returned merchandise. The cost of the returned merchandise was $110. It was restored to inventory. 11 Received a $1,400 credit from Al Gadgets when merchandise was returned. 13 Sold merchandise to various customers for $12,250 cash. The cost of the merchandise was $3,500. 16 Purchased merchandise from Virtual Trainers Inc. for $21,000, terms n/30, FOB destination. 17 Freight of $350 was paid by the appropriate party on the July 16 purchase of merchandise. 18 Paid Al Gadgets in full. 27 Received payment in full from Home Security Ltd. for merchandise sold on account on July 2. 30 Purchased supplies for $2,450 cash. 31 A physical inventory count was taken and determined that there was $49,000 of inventory on hand. Prepare any adjustment required