First Two pictures are data and last one is Adjusted Trial balance sheet

On January 1,2021 , the general ledger of Big Blast Fireworks includes the following account balances: The $47,000 beginning balance of inventory consists of 470 units, each costing $100. During January 2021 , Big Blast Fireworks had the following inventory transactions: January 3 Purchase 1,550 unlts for $170,500 on account ($110 each). January B Purchase 1,650 units for $189,750 on account ($115 each). January 12 Purchase 1,750 units for $210,000 on account ($120 each). January 15 retarn 185 of the units purchased on January 12 because of defects. January 19 Sel1 5,100 units on account for $765,000. The cost of the units sold in deternined using a FrFo perpetual inventory system. January 22 Recoive $749,000 from eustonern on accounts receivable. January 24 pay $520,000 to inventory suppliers on accounts payable. January 27 Hrite off accounts receivable as uncollectible, $2,600. January 31 Pay eash for salaries during January, $136,000. The following information is available on January 31,2021. 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. The company estimates future uncollectible accounts. The company determines $5,700 of accounts recelvable on January 31 are past due, and 40% 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 recelvable balance calculated in the general ledger.) 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 $14,000. 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. $5,700 of accounts receivable are past due, and the company estimates that 40% 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 $14,000. 3. Prepare an adjusted trial balance as of January 31, 2021