Please help me solve this.

The $$38,000$ beginning balance of inventory consists of $380$ units, each costing $$100.$ During January $2024,$ Big Blast

Fireworks had the following inventory transactions:January $8$ Purchase $1,800$ units for $$199,800$ on account $($$$111$ each$).$

January $12$ Purchase $1,900$ units for $$220,400$ on account $($$$116$ each$).$

January $15$ Return $140$ of the units purchased on January $12$ because of defects.

January $19$ Sell $5,500$ units on account for $$825,000.$ The cost of the units sold is determined using a FIFO perpetual

inventory system.

January $22$ Receive $$797,000$ from customers on accounts receivable.

January $24$ Pay $$580,000$ to inventory suppliers on accounts payable.

January $27$ Write off accounts receivable as uncollectible, $$3,300.$

January $31$ Pay cash for salaries during January, $$122,000.$The following information is available on January $31,2024.$

a$.$ At the end of January, the company estimates that the remaining units of inventory purchased on January $12$ are

expected to sell in February for only $$100$ each. $[$Hint: Determine the number of units remaining from January $12$ after

subtracting the units returned on January $15$ and the units assumed sold $($FIFO$)$ on January $19.]$

b$.$ The company records an adjusting entry for $$3,540$ for estimated future uncollectible accounts.

c$.$ The company accrues interest on notes payable for January. Interest is expected to be paid each December $31.$

d$.$ The company accrues income taxes at the end of January of $$13,100.$

At the end of January, the company estimates that the remaining units of inventory purchased on January $12$ are expected to sell in

February for only $$100$ each. $[$Hint: Determine the number of units remaining from January $12$ after subtracting the units returned on

January $15$ and the units assumed sold $($FIFO$)$ on January $19.]$

The company records an adjusting entry for $$3,540$ for estimated future uncollectible accounts.

The company accrues interest on notes payable for January. Interest is expected to be paid each December $31.$

The company accrues income taxes at the end of January of $$13,100.$