$On$ January $1,2021,$ the general ledger $of$ Boomer Company includes the following account balances:

AccountsDebit CreditCash$$79,000$ Accounts Receivable $49,000$ Allowance for Uncollectible Accounts $$6,000$ Inventory $39,000$ Building $79,000$ Accumulated Depreciation $19,000$ Land $209,000$ Accounts Payable $29,000$ Notes Payable $(7\%,$ due $in3$ years$)36,000$ Common Stock $109,000$ Retained Earnings $256,000$ Totals$$455,000$ $$455,000$ The $$39,000$ beginning balance $of$ inventory consists $of325$ units, each costing $$120.$ During January $2021,$ the following transactions occurred:

January $2$ Received $a$ $$29,0006-$month, $6\%$ note $on$ a loan Boomer made $to$ Cowboys, Inc.January $5$ Purchased $4,400$ units $of$ inventory $on$ account for $$572,000($$$130$ each$)$ with terms$\frac{1}{10},\frac{n}{30.}$January $8$ Returned $100$ defective units $of$ inventory purchased $on$ January $5.$January $15$ Sold $4,200$ units $of$ inventory $on$ account for $$630,000($$$150$ each$)$ with terms$\frac{2}{10},\frac{n}{30.}$ Record $2$ entries for this transaction.January $17$ Customers returned $200$ units sold $on$ January $15.$ These units were originally purchased $by$ Boomer $on$ January $5.$ The units were placed $in$ inventory $tobe$ sold $in$ the future. Record $2$ entries for this transaction.January $20$ Received cash from customers $on$ accounts receivable. This amount includes $$45,000$ from $2020$ plus amount receivable $on$ sale $of3,600$ units sold $on$ January $15.$January $21$ Wrote off remaining accounts receivable from $2020.$January $24$ Paid $on$ accounts payable. The amount includes the amount owed $at$ the beginning $of$ the period plus the amount owed from purchase $of4,000$ units $on$ January $5.$January $28$ Paid cash for salaries during January, $$37,000.$January $29$ Paid cash for utilities during January, $$19,000.$January $30$ Paid dividends, $$5,000.$

The following information $is$ available $on$ January $31,2021$ for adjusting entries $at$ the end $of$ the month.

Boomer estimated that $10\%of$ the January $31$ accounts receivable balance will not $be$ collected.

Accrued interest $on$ notes receivable for January.

Accrued interest $on$ notes payable for January.

Accrued income taxes $at$ the end $of$ January for $$5,900.$

Depreciation $on$ the building, $$2,900.$