Please help correct these journal entries (ONLY THREE) Thank you in advance. I can't seem to figure these out.

Use the information below to answer 18, 20, 23

One Product Corporation (OPC) incorporated at the beginning of last year. The balances on its post-closing trial balance prepared on December 31, at the end of its first year of operations, were:

Cash	20,710
Accounts Receivable	8,270
Allowance for Doubtful Accounts	995
Inventory	12,600
Prepaid Rent	1,820
Equipment	38,200
Accumulated Depreciation	3,720
Accounts Payable	0
Sales Tax Payable	500
FICA Payable	600
Withheld Income Taxes Payable	500
Salaries and Wages Payable	1,600
Unemployment Tax Payable	300
Deferred Revenue	4,500
Interest Payable	520
Notes Payable (long-term)	23,100
Common Stock	16,400
Additional Paid-In Capital, Common	19,735
Retained Earnings	13,130
Treasury Stock	4,000

The following information is relevant to the first month of operations in the following year:

-OPC sells its inventory at $150 per unit, plus sales tax of 6 percent. OPCs January 1 inventory balance consists of 180 units at a total cost of $12,600. OPCs policy is to use the FIFO method, recorded using a perpetual inventory system.

-The $1,820 in Prepaid Rent relates to a payment made in December for January rent this year.

-The equipment was purchased on July 1 of last year. It has a residual value of $1,000 and an expected life of five years. It is being depreciated using the straight-line method.

-Deferred Revenue is for 30 units ordered and paid for in advance by two customers in late December. One order of 25 units is to be filled in January, and the other will be filled in February.

-Notes Payable arises from a three-year, 9 percent bank loan received on October 1 last year.

-The par value on the common stock is $2 per share.

-Treasury Stock arises from the reacquisition of 500 shares at a cost of $8 per share.

January Transactions- Record these journal entries and adjusting entries

18.) On 1/27, OPC records sales of 30 units of inventory on account. Sales tax is charged but not yet collected or remitted.

20.)A portion of the advance order from December (25 units) is delivered on 1/29. No sales tax is collected on this transaction because the customer is a U.S. governmental organization that is exempt from sales tax.

23.)OPC estimates that 2% of the ending accounts receivable balance will be uncollectible. Adjust the applicable accounts on 1/31, using the allowance method.