Please help with this an answer as many as you can. Here is the part 4 instructions that we need to use and keep in mind, I only need the general journal done and I will post the chart of accounts that need to be used.

Part 4 Instructions:

Practice Set #4 Having recorded; posted (to the General Ledger) and completed the \"13123 Trial Balance' worksheet with the unadjusted balances {Practice Set #3], we are now going to prepare the Adjusting Journal Entries so that we can prepare the four fundamental financial statements. a. The payroll summary forthe period ended Monday, January 31 contained the following information {for simplification purposes, payroll tax expenses have been included in the amounts): Office and Administrative Salaries $2126? Sales Salaries and Commissions 4412 Delivery and Warehouse Wages 2.?13 Total Wages Paid $_ 28 392 The bi-weekly pay period will end on February 41 2023. Interest to be accrued at January 31, 2023 is composed of the following... b. (remember, you accrued interest through 12/31/22 already and interest is computed on a 360-day year) Interest # of Days Note Date of Interest to be Face Term of Interest to Receivable Note Rate accrued Value note be Accrued From: Receivable (Annual) @ for January 1/31/23 Coconino 6 Months Contractors, 1/18/2023 $42,780 15% (180 Days) Inc Bilder 6 Months Construction 12/16/2022 $45,200 14% (180 Days) Company Beverly's 6 Months Building 12/26/2022 $14,000 12% (180 Days) Products C. No interest payments were made on the company's $15,000 12% note payable in January. d. A count of office supplies at year-end indicated remaining office supplies of $4,313 on January 31. e. A physical inventory was conducted of the warehouse on January 31 and the total value of inventory counted was $497,310.f. A review of open Accounts Receivable was conducted at January month-end, and it was determined that the estimate for the Allowance for Doubtful Accounts should be increased to 7.5% of open accounts receivable due to increasing risk in the construction/housing industry. g. One month remains on the warehouse rental (paid in advance in 2022). The total value of the rent for February 2023 is $2,330.h. A review of insurance policies indicated that the value of the unexpired portion of existing policies was $35,220 on January 31. Insurance expense continues to be allocated to selling and general insurance expense at 25% and 75% respectively. Plant and Equipment to be depreciated for the month of January are composed of the following...(the January 31 lump-sum purchase of fixed assets will not be depreciated until February; this schedule only includes depreciable items for January) Asset Date Cost Estimated Salvage Depreciation Current Depn. Current Acquired Usage or Value Method Month's Per Unit Month's Life Usage Depreciation Building 9/1/2014 $ 306,000 25 Years $ 20,000 Straight Line Trucks and Lifts: Truck #1 4/1/2015 28,000 60,000 3,100 Miles Driven 498 0.415 Miles Truck #2 9/1/2017 33,000 60,000 4,200 Miles Driven 1,120 0.480 Miles Lift #2 3/29/2015 4,500 10 Years 500 Straight Line Lift #3 9/16/2016 5,000 10 Years 500 Straight Line Furniture 1/1/2018 32,800 7 years 2,000 Straight Line & FixturesNo. Account No. Account 101 Cash 203 Interest Payable 106.1 A/R-Boecker Builders 210 Salaries and Wages payable 106.2 A/R-The Potts Company 245 Notes Payable 106.3 A/R-Swanson Brothers Construction 307 Common Stock 106.4 A/R-A&B Hardware 316 Additional Paid-In Capital 106.5 A/R-Trudy's Plumbing 318 Retained earnings 106.6 A/R-Coconino Contractors, Inc 319 Dividends 106.7 A/R-Rankin Plumbing Corp. 403 Installation Revenue 106.8 A/R-Beverly's Building Products 409 Interest Revenue 106.9 A/R-Bilder Construction Company 113 Sales 106.10 A/R-Iwanaga Plumbing and Heating 414 Sales returns and allowances 107 Allowance for Doubtful Accounts 415 Sales discounts 109 Interest Receivable 502 Cost of Goods Sold 111 Notes Receivable 606 Depreciation expense - Buildings 119 Merchandise inventory 611 Depreciation expense-Trucks and Lifts 124 Office supplies 612 Depreciation Expense - Furniture and Equipment 128 Prepaid insurance 620 Office and Administrative Salaries 131 Prepaid rent 621 Sales Salaries and Commissions 153 Trucks and Lifts 623 Delivery and Warehouse Wages 154 Accumulated depreciation - Trucks & Lifts 633 Interest Expense 161 Furniture and Equipment 635 Insurance Expense - Selling 162 Accumulated Depreciation - Furniture & 637 Insurance Expense - General Equipment 173 Buildings 642 Warehouse Rental Expense 174 Accumulated depreciation - Buildings 650 Office Expense 183 Land 655 Advertising Expense 201.1 A/P - Phoenix Plastics 656 Bad Debt Expense 201.2 A/P - Business Basics, Inc 663 Delivery Expense 201.3 A/P - Edward's Plumbing Supplies, Inc. 690 Utilities Expense 201.4 A/P - DeKalb Transport 705 Gain on Sale of Assets 201.5 A/P - Oxenford Copperworks 808 Loss on Sale of Assets 201.6 A/P - Smith Pipe Company 901 Income Summary 201.7 A/P - Ron & Rod's Plumbing Products 201.8 A/P - Khatan Steel CorpInterest # of Days Interest Date of Note Face Note Receivable From: Rate Term of note Interest accrued @ Receivable Value (Annual) Accrued 12/31/22 Coconino Contractors, Inc. 11/1/2022 $ 45,000 12% 3 Months (90 Days) 61 915 Bilder Construction Company 12/16/2022 $ 45,200 14% 6 Months (180 Days) 15 264 Beverly's Building Products 12/26/2022 $ 14,000 12% 6 Months (180 Days) 5 231/31/23 trial balance adjusting entries No. Account Debit Credit Debit Credit 101 Cash 70,030 106.1 A/R-Boecker Builders 8,100 106.2 A/R-The Potts Company 106.3 A/R-Swanson Brothers Construction 132,000 106.4 4/R-A&B Hardware 106.5 A/R-Trudy's Plumbing 106.6 A/R-Coconino Contractors, Inc 42,330 106.7 A/R-Rankin Plumbing Corp. 36,050 106.8 A/R-Beverly's Building Products - 106.9 A/R-Bilder Construction Company 42,721 106.1 A/R-Iwanaga Plumbing and Heating 107 Allowance for Doubtful Accounts 17,014 109 nterest Receivable 1,202 111 Notes Receivable 100,630 119 Merchandise inventory 493,306 124 Office supplies 6,750 128 Prepaid insurance 38,040 131 Prepaid rent Page 4,660 153 Trucks and Lifts 70,500 154 Accumulated depreciation - Trucks and Lifts 47,540 161 Furniture and Equipment 43,050 162 ALLUMUTated Depreciation - Tumture ana Equipment 17,600 173 Buildings 108,500 174 Accumulated depreciation - Buildings 84,480 183 Land 191,900 201.1 A/P - Phoenix Plastics 75,420 201.2 A/P - Business Basics, Inc 3,000 201.3 A/P - Edward's Plumbing Supplies, Inc. 24,320 201.4 A/P - DeKalb Transport 201.5 A/P - Oxenford Copperworks 201.6 A/P - Smith Pipe Company 201.7 A/P - Ron & Rod's Plumbing Products 201.8 A/P - Khatan Steel Corp 75,420 203 Interest Payable 1,800 210 Salaries and Wages payable 23,398 245 Notes Payable 15,000 307 Common Stock 207,000 316 Additional Paid-In Capital 297,40041 318 Retained earnings 782,145 42 319 Dividends 43 403 Installation Revenue 78,832 44 409 Interest Revenue 45 413 Sales 218,480 46 414 Sales returns and allowances 3.000 415 sales discounts 1,294 48 502 Cost of goods sold 172,384 49 606 Depreciation expense - Buildings 50 611 Depreciation expense-Trucks and Lifts 51 612 Depreciation Expense - Furniture and Equipment 620 Office and Administrative Salaries 72,777 53 621 Sales Salaries and Commissions 14,942 54 623 Delivery and Warehouse Wages 9,510 55 633 Interest Expense 56 635 nsurance Expense - Selling age 57 637 Insurance Expense - General 58 642 Warehouse Rental Expense 59 650 Office Expense 136 60 655 Advertising Expense 2,300 61 656 Bad Debt Expense 62 663 Delivery Expense 600 63 690 Utilities Expense 2,137 64 705 Gain on Sale of Assets 65 808 Loss on Sale of Assets 66 901 Income Summary 67 68 Totals 1,968,849 1,968,849 69