18 Part 2 of 7 2 points eBook Required information a. The company estimates future uncollectible accounts. The company determines $4,800 of accounts receivable on January 31 are past due, and 20% of these accounts are estimated to be uncollectible. The remaining accounts receivable on January 31 are not past due, and 5% of these accounts are estimated to be uncollectible. (Hint: Use the January 31 accounts receivable balance calculated in the general ledger.) b. Supplies at the end of January total $900. c. Accrued interest revenue on notes receivable for January. Interest is expected to be received each December 31. d. Unpaid salaries at the end of January are $35,400. 2. Record adjusting entries on January 31 for the above transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) References View transaction list View journal entry worksheet No 1 Date General Journal January 31 Bad Debt Expense Allowance for Uncollectible Accounts 2 January 31 Supplies Expense Supplies 3 January 31 Interest Receivable Interest Revenue 4 January 31 Salaries Expense Debit Credit