This is the 3rd time I've uploaded this question someone please help me. I do not need help with the general journals just the closing entries at the end and the balance sheet

During January, 2022, the following transactions occur: January 2 Sold gift cards totaling $11,000. The cards are redeemable for merchandise within one year of the purchase date. January 6 Purchased additional inventory on account, $162,000. January 15 Recorded sales for the first half of the month of $150,000. All of these sales are on account. The cost of the units sold is $81,300. January 23 Received $126,900 from customers on accounts receivable. January 25 Paid $105,000 to inventory suppliers on accounts payable. January 28 Wrote off accounts receivable as uncollectible, $6,300. (Hint: see an example of this entry on p. 58 of the notes.) January 30 Recorded sales for the second half of the month of $158,000. $14,000 of the sales were made for cash and $144,000 were on account. The cost of the units sold is $87,000. (Hint: entry will have 2 debits and 1 credit.) January 31 Paid cash for monthly salaries, $53,500. The following information is available on January 31. a. Depreciation on the equipment for the month of January is calculated using the straight-line method. At the time the equipment was purchased, the company estimated a residual value of $4,500 and a two-year service life. b. The company estimated future uncollectible accounts and recorded Bad Debt Expense. The company determined $26,000 of accounts receivable on January 31 were past due, and 30% of these accounts are estimated to be uncollectible. The remaining accounts receivable on January 31 are not past due, and 4% of these accounts are estimated to be uncollectible. (Hint: Make an aging schedule using the ending balance in Accounts Receivable (from the general ledger) like we did on p. 60 of the Ch 5 notes to determine the total estimated uncollectible accounts. Record an adjusting entry for the difference between the 1) total estimated uncollectible accounts and 2) current balance in the Allowance account (from the general ledger).] C. Accrued interest expense on notes payable for January. d. Accrued income taxes at the end of January are $14,500. e. By the end of January, $4,500 of the gift cards sold on January 2 were redeemed (ignore cost of goods sold). On January 1, 2022, the general ledger of Boomer Company includes the following account balances: Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Inventory Land Equipment Accumulated Depreciation Accounts Payable Notes Payable (6%, due April 1, Year 2) Common Stock Retained Earnings Totals Debit Credit $ 26,600 49,200 $ 5,700 21,500 61,000 22,500 3,000 30,000 65,000 50,000 27,100 $180,800 $180, 800 1 (from the general ledger) like we did on p. 60 of the Ch 5 notes to determine the total estimated uncollectible accounts. Record an adjusting entry for the difference between the 1) total estimated uncollectible accounts and 2) current balance in the Allowance account (from the general ledger).] c. Accrued interest expense on notes payable for January d. Accrued income taxes at the end of January are $14,500. e. By the end of January, $4,500 of the gift cards sold on January 2 were redeemed (ignore cost of goods sold). 14.5 points eBook General General Trial Require.. Income Balance Journal Ledger Balance Statem... Sheet Prepare the journal entries for transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet No Date Account Title 1 Jan 02 Cash Deferred Revenue Credit Debit 11,000 11,000 2 2 Jan 06 162,000 Inventory Accounts Payable 162,000 3 Jan 15 150,000 Accounts Receivable Sales Revenue 150,000 4 Jan 15 81,300 Cost of Goods Sold Inventory 81,300 5 Jan 23 126,900 Cash Accounts Receivable 126,900 76 Jan 25 105,000 Accounts Payable Cash 105,000 7 7 Jan 28 6,300 Allowance for Uncollectible Accounts Accounts Receivable 6,300 8 Jan 30 Accounts Receivable Cash Sales Revenue 144,000 14,000 158,000 9 Jan 30 87,000 Cost of Goods Sold Inventory 87,000 10 Jan 31 Salaries Expense Cash 53,500 53,500 11 Jan 31 750 Depreciation Expense Accumulated Depreciation 750 12 Jan 31 Bad Debt Expense Allowance for Uncollectible Accounts 15,760 15,760 13 Jan 31 325 Interest Expense Interest Payable 325 14 Jan 31 14,500 Income Tax Expense Income Taxes Payable 14,500 15 Jan 31 4,500 Deferred Revenue Sales Revenue 4,500 16 Jan 31 No Transaction Recorded 17 Jan 31 No Transaction Recorded General General Trial Income Balance Require... Journal Ledger Balance Statem... Sheet Prepare the journal entries for transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Prepare the closing entry for revenue. Note: Enter debits before credits. Account Title Debit Credit Date Jan 31 Record entry View general journal Clear entry General General Trial Income Balance Require... Journal Ledger Balance Statem... Sheet Prepare the journal entries for transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet Prepare the closing entry for expenses. Note: Enter debits before credits. Account Title Debit Credit Date Jan 31 Record entry View general journal Clear entry Require... General Journal General Ledger Trial Balance Income Statem... Balance Sheet Prepare a classified balance sheet as of January 31. Choose the appropriate accounts to complete the company's balance sheet. The unadjusted, adjusted, or post-closing balances will appear for each account, based on your selection. Show less Post-closi Dates: Jan 01 to: Jan 31 Classified Balance Sheet January 31, 2022 Assets Liabilities Current Assets: Current Liabilities: Accounts Receivable Accounts Payable $87,000 210,000 Allowance for Uncollectible (75,160) Deferred Revenue 6,500 Accounts x 0 Interest Expense 0 0 Income Tax Expense 4,500 0 0 Total Current Liabilities 108,000 0 Notes Payable $5,000 0 0 Total Current Assets 194,840 Total Liabilities 173,000 Noncurrent Assets: Stockholders' Equity Land $1,000 Common Stock 50,000 Equipment 22,500 Retained Earnings 36,790 Accumulated Depreciation $3,750) XXX INO >> XX 3 33 tit Total Stockholders' Equity Total Liabilities & Stockholders' Equity $ 274,590 136,790 $ 309,790 Total Assets