18 Regne Un Exercise 5-21 Complete the accounting cycle using receivable transactions (LO5-1, 5-4, 5-5, 5-7, 5-8) [The following information applies to the questions displayed below.] On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Part 1 of 5 0.68 points Accounts Cash Accounts Receivable Debit $ 24,900 Credit 14,100 Allowance for Uncollectible Accounts: Supplies $ 1,800 3,000 Notes Receivable (61, due in 2 years). 25,000 Land Accounts Payable Common Stock Totals 77,500 Retained Earnings 8,800 101,000 32,900 $144,500 $144,500 eBook Print References) During January 2021, the following transactions occur. January 2 Provide services to customers for cash, $40, 100. January 6 Provide services to customers on account, $77,400. January 15 Write off accounts receivable as uncollectible, $1,400. January 20 Pay cash for salaries, $31,900. January 22 Receive cash on accounts receivable, $75,000. January 25 Pay cash on accounts payable, $6,000. January 30 Pay cash for utilities during January, $14,200. Exercise 5-21 Part 1 1. Record each of the transactions listed above. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)