C On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Accounts Debit Credit Cash $ 27,500 Accounts Receivable 15,400 Allowance for Uncollectible Accounts $ 4,400 Supplies 4,300 Notes Receivable (6%, due in 2 years) 22,000 Land 80,700 Accounts Payable 9,300 Common Stock 102,000 Retained Earnings 34,200 Totals $149,900 $149,900 During January 2021, the following transactions occur: January 2 Provide services to customers for cash, $53,100. January 6 Provide services to customers on account, $90,400. January 15 Write off accounts receivable as uncollectible, $4,100. January 20 Pay cash for salaries, $33,200. January 22 Receive cash on accounts receivable, $88,000. January 25 Pay cash on accounts payable, $7,300. January 30 Pay cash for utilities during January, $15,500. The following information is available on January 31, 2021. a. The company estimates and records bad debt expense (and adds to the Allowance account through this journal entry) at the end of each month. At the end of January, the company determines that determines $4.700 of the total Accounts Receivable account is over 90 days old, with the remaining A/R balance being current (Hint use the A R balance in the General Ledg Tab). 20% of the AR older than 90 days is estimated to be uncollectible, and 5% of the current balance is estimated to be uncollectible. Please a. The company estimates and records bad debt expense (and adds to the Allowance account through this journal entry) at the end of each month. At the end of January, the company determines that determines $4,700 of the total Accounts Receivable account is over 90 days old, with the remaining A/R balance being current (Hint use the A/R balance in the General Ledger Tab). 20% of the A/R older than 90 days is estimated to be uncollectible, and 5% of the current balance is estimated to be uncollectible. Please calculate the amount that needs to be added to the Allowance account and Bad Debt Expense and complete the journal entry. (Watch video tutorial on this subject: https://vimeo.com/cdlvideo/review/254531867/7c9cc2a218) b. Supplies at the end of January total $850. 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 $35.300. Requirement ********** General Journal General Ledger Trial Balance Income Statement Balance Sheet Prepare the journal entries for transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required in the first account field.) I View transaction ist Journal entry worksheet 2 6 6 13 Unadjusted 3D Family Fireworks Income Statement For Month Ended January 31, 2021 Revenue Total Revenue $ 0 Expenses Total Expenses 0 S 10 Trial Balance Balance Sheet 3D Family Fireworks Balance Sheet January 31, 2021 Assets Liabilities Current Assets Current Liabilities: $ 0 0 0 0 Total Current Liabifas 0 Total Current Assets 0 0 Total Liabilities Stockholders' Equity Long-term assets 0 0 Total Stockholders Equity 0 Total Liabilities & Stockholders' Equity Total Assets S $