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

The $$32,000$ beginning balance of inventory consists of $320$ units, each costing $$100.$

During January $2021,$ the following transactions occurred:

January $2$ Received a $$22,0006-$month, $6\%$ note on a loan Boomer made to Cowboys, Inc.

January $5$ Purchased $3,400$ units of inventory on account for $$374,000($ $$110$ each$)$ with terms $\frac{1}{10},$ n$/30.$

January $8$ Returned $120$ defective units of inventory purchased on January $5.$

transaction.

were placed in inventory to be sold in the future. Record $2$ entries for this transaction.

sale of $2,600$ units sold on January $15.$

January $21$ Wrote off remaining accounts receivable from $2020.$

purchase of $3,000$ units on January $5.$

January $28$ Paid cash for salaries during January, $$30,000.$

January $29$ Paid cash for utilities during January, $$12,000.$

January $30$ Paid dividends, $$5,000.$

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

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

b$.$ Accrued interest on notes receivable for January.

c$.$ Accrued interest on notes payable for January.

d$.$ Accrued income taxes at the end of January for $$5,200.$

e$.$ Depreciation on the building, $$2,200.$Journal entry worksheet

Record the cost of inventory, show work pls