what would be the journal entry for question B

Required information (The following information applies to the questions displayed below.) On January 1, Year 1, the general ledger of a company includes the following account balances: Accounts Debit Credit Cash $ 25,800 Accounts Receivable 47,600 Allowance for Uncollectible Accounts $ 4,900 Inventory 20,700 Land 53,000 Equipment 18,500 Accumulated Depreciation 2,200 Accounts Payable 29, 200 Notes Payable (64, due April 1, Year 2) 57,000 Common Stock 42,000 Retained Earnings 30, 300 Totals $165,600 $165,600 During January Year 1, the following transactions occur January 2 Sold gift cards totaling $9,400. The cards are redeemable for merchandise within one year of the purchase date. January 6 Purchase additional inventory on account, $154,000. January 15 The company sales for the first half of the month total $142,000. All of these sales are on account. The cost of the units sold is $77,300. January 23 Receive $126, 100 from customers on accounts receivable. January 25 Pay $97,000 to inventory suppliers on accounts payable. January 28 write off accounts receivable as uncollectible, $5,500. January 30 The company sales for the second half of the month total $150,000. Sales include $15,000 for cash and $135,000 on account. The cost of the units sold is $83,000. January 31 Pay cash for monthly salaries, $52,700. 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 $4,700 and a two-year service life. b. The company estimates future uncollectible accounts. The company determines $18,000 of accounts receivable on January 31 are past due, and 30% of these accounts are estimated to be uncollectible. The remaining accounts receivable on January 31 are not past due, and 5% of these accounts are estimated to be uncollectible. (Hint: Use the January 31 accounts receivable balance calculated in the general ledger.) c. Accrued interest expense on notes payable for January d. Accrued Income taxes at the end of January are $13,700, e. By the end of January $3,700 of the gift cards sold on January 2 have been redeemed. 2. Record the adjusting entries on January 31 for the above transactions. (If no entry is required for a particular transaction/event