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

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AccountsDebit$$CreditCash$$88,000$Accounts Receivable$59,000$Allowance for Uncollectible Accounts$$$$6,000$Inventory$48,000$Building$88,000$Accumulated Depreciation$28,000$Land$218,000$Accounts Payable$38,000$Notes Payable $(8\%,$ due in $3$ years$)54,000$Common Stock$118,000$Retained Earnings$257,000$Totals$$501,000$$$501,000$

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The $$48,000$ beginning balance of inventory consists of $480$ units, each costing $$100.$

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During January $2021,$ the following transactions occurred:

January$2$Received a $$38,0006-$month, $6\%$ note on a loan Boomer made to Cowboys, Inc.January$5$Purchased $5,700$ units of inventory on account for $$684,000($$$120$ each$)$ with terms $1/10,$ n$/30.$January$8$Returned $140$ defective units of inventory purchased on January $5.$January$15$Sold $5,500$ units of inventory on account for $$770,000($$$140$ each$)$ with terms $2/10,$ n$/30.$ Record $2$ entries for this transaction.January$17$Customers returned $200$ units sold on January $15.$ These units were originally purchased by Boomer on January $5.$ The units were placed in inventory to be sold in the future. Record $2$ entries for this transaction.January$20$Received cash from customers on accounts receivable. This amount includes $$54,000$ from $2020$ plus amount receivable on sale of $5,000$ 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 of $5,300$ units on January $5.$January$28$Paid cash for salaries during January, $$46,000.$January$29$Paid cash for utilities during January, $$28,000.$January$30$Paid dividends, $$7,000.$

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 $$6,800.$

Depreciation on the building, $$3,800.$