On January $1,2024,$ the general ledger of Big Blast Fireworks includes the following account balances:

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$23,300,],[$Accounts Receivable,$40,000,],[$Allowance for Uncollectible Accounts,$37,500,],[$Inventory$,72,100,],[$Land$,,28,900],[$Accounts Payable,,$37,000],[$Notes Payable $(6\%,$ due in $3$ years$),63,000,],[$Common Stock,,$39,000],[$Retained Earnings,$$172,400,$$$172,400$

January $3$ Purchase $1,600$ units for $$168,000$ on account $($ $$105$ each$).$

January $8$ Purchase $1,700$ units for $$187,000$ on account $($ $$110$ each$).$

January $12$ Purchase $1,800$ units for $$207,000$ on account $($ $$115$ each$).$

January $15$ Return $135$ of the units purchased on January $12$ because of defects.

January $19$ Sell $5,200$ units on account for $$780,000$ The cost of the units sold is determined using a FIF$0$ perpetual inventory system.

January $22$ Receive $$753,000$ from customers on accounts receivable.

January $24$ Pay $$520,000$ to inventory suppliers on accounts payable.

January $27$ Write off accounts receivable as uncollectible, $$3,200.$

January $31$ Pay cash for salaries during January, $$121,000.$

The following information is available on January $31,2024.$

a$.$ At the end of January, the company estimates that the remaining units of inventory purchased on January $12$ are expected to sell in February for only $$100$ each. $[$Hint: Determine the number of units remaining from January $12$ after subtracting the units returned on January $15$ and the units assumed sold $($FIFO$)$ on January $19.]$

b$.$ The company records an adjusting entry for $$3,300.$ for estimated future uncollectible accounts.

c$.$ The company accrues interest on notes payable for January. Interest is expected to be paid each December $31.$

d$.$ The company accrues income taxes at the end of January of $$13,000.$

$\backslash$table$[[$Requirement$,\backslash$table$[[$General$],[$Journal$]],\backslash$table$[[$General$],[$Ledger$]],$Trial Balance,$\backslash$table$[[$Income$],[$Statement$]],$Balance Sheet,Analysis$]]$