2. Record the following adjusting entries on December 31. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) a. Estimate that 10% of the balance of accounts receivable (after transactions in requirement ]] ) will not be collected. b. Accrue interest on the note receivable of $26,000, which was accepted on October 1,2021 . Interest is due each September 30. Journal entry worksheet Note: Enter debits before credits. 4. Prepare an income statement for the period ended December 31, 2021. (Amounts to be deducted should be indicated with a minus sign.) 5. Prepare a classified balance sheet as of December 31, 2021. (Amounts to be deducted should be indicated with a minus sign.) 5. Record closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Note: Enter debits betore credits. Required information [The following information applies to the questions displayed below.] The general ledger of Pop's Fireworks includes the following account balances in 2021: In addition, the following transactions occurred during 2021 and are not yet reflected in the account balances above: June 3 Provide additional services on account for $15,000. All services on account include terms 2/10, June 8 Receive cash from customers within 10 days of the services being provided on account. The customers were originally charged $9,000. November 15 Write off customer accounts of $2,300 as uncollectible