When I bought the children's shoe retail business from another individual how do I journalized the inventory that was bought?

After operating the business for 11 months I took an inventory at the end of Dec. How do I journalize the ending inventory. I have journalized the sales and purchases during the year.

Also, I have given gift certificates to organizations to use for silent auctions as a means to advertise the business. How do I journalize the gift certificates that have been redeemed and the ones that haven't come in yet.

Because some of the merchandise that I got from buying the business was old and not worth trying to sell I gave it to a charity. How do I journalize that?

I also have children's shoes that have been returned by customers because they were defective and the manufacturer won't take them back. How do I journalize that?

Thanks for any help I can get on this.