What is the missing account for the income statement

On January 1.2024, the general ledger of 3 ig Biast fireworks includes the following account balances The $38,000 beginning bilance of liventory consists of 380 units each cesting 5100 . During January 2024,8ig Blast Freworks had the following itventory transactions: January 3 Purchase 1,70 e units for $180,200 on account (\$106 each). January B Purchase 1, Bbe units for $199,800 on account (\$111 each). January 12 Purchase 1,908 units for $220,488 on account ($116 each). January 15 Return 140 of the units purchased on January 12 because of defects. January 195ell,5,500 units on account for $825, eee The cost of the units sold is determined using a FIFO perpetual inventory systen. January 22 Receive 5797 , bee froe custoners on accounts receivable. January 24 Pay 5580 , se0 to inventory suppliers on accounts payable. 3anuary 27 Write off accounts receivable as uncoltectible, 53,390 . January 31 Pay cash for salaries during January, \$122, e00. The following information is ayalable on Jsnuacy 3t, 2024. a. At the end of Jonusry, the company estimates that the remaining uner of inventory purchased on January 12 are expected to sell in February for ony $100 each (Hint Determine the number of units remaining from January 12 after subtracting the units returned on Janvary 15 and the units assumed sold (FFO) on January 19.] b. The company records an adjusting entry for 53,540 . for estimated future uncollectible accounts. c. The compaty accrues interest on notes poyable for Janusyy interevt is expected to be paid esch December 31 . d. The company accrues income tawes at the end of January of 5 tiveo Answer is not complete. Choose the appropriate accounts to complete the company's income statement. The unadjusted, adjusted, of post-closing balances will appear for each account, based on your selection