Please help me find the solution for the two adjusting journal entries above, and please show your work for how you got that answer!!!

Under this i attached the bank reconciliation and unadjusted trial balance.

Thank You!!!

b) Prepare the appropriate adjusting entries on February 29,2024 . Hint: Some additional information is provided below but where else might you look to find details relevant to preparing the adjusting entries? - It is estimated that utilities used during February totalled $16,575. - Actual count of ending merchandise inventory on February 29, 2024 was $1,564,711. - Management estimates uncollectible accounts receivable based on the following rates of uncollectibility applied to outstanding accounts: Not yet due (2\%), 130 days past due (9\%), 3160 days past due (18\%), Greater than 61 days past due (60%). Since this is an estimate please round your final answer to the nearest whole dollar. - Income taxes are estimated to be $214,100