I need help with recording the adjusting entry for inventory, recording the adjusting entry for interest, recording the closing entry for expenses, and recording the closing entry for income summary.

On January 1, 2018, the general ledger of Big Blast Fireworks includes the following account balances Debit Credit Accounts Cash Accounts Receivable Inventory Land Allowance for Uncollectible Accounts Accounts Payable Notes Payable (8%, due in 3 years) Common Stock Retained Earnings $ 25,500 45,500 48,000 88,600 3,980 26, 280 48,080 74,000 55,50e $207,600 207,600 Totals The $48,000 beginning balance of inventory consists of 480 units, each costing $100. During January 2018, Big Blast Fireworks had the following inventory transactions: anuary 3 Purchase 1,650 units for $183,150 on account ($111 each) anuary 8 Purchase 1,750 units for $203,000 on account ($116 each) January 12 Purchase 1,850 units for $223,850 on account ($121 each) January 15 Return 190 of the units purchased on January 12 because of defects. January 19 Sell 5,400 units on account for $810,000. The cost of the units sold is determined using a FIFO perpetual inventory system anuary 22 Receive $793,000 from customers on accounts receivable January 24 Pay $580,000 to inventory suppliers on accounts payable January 27 Write off accounts receivable as uncollectible, $2,700 anuary 31 Pay cash for salaries during January, $137,080