can someone help me figure out the bad debt expense?

Required information The following information applies to the questions displayed below.) On January 1. Year 1, the general ledger of a company includes the following account balances: Account Debit Credit Cash $ 26,500 Accounts Receivable 14.900 Allowance for Uncollectible Accounta $ 1.450 Supplies 3,800 Notes Receivable (61, due in 2 years) 17,000 Land 80,200 Accounts Payable 10,250 Common Stock 97,000 Retained Earnings 33700 Totals $142,400 $142,400 During January Year 1, the following transactions occur January 2 Provide services to customers for cash, $40.100. January 6 Provide services to customers on account, $85,400. January 15 write oft accounts receivable as uncollectible, $3,100. January 20 Pay cash for salaries,532,700. January 22 Receive cash on accounts receivable, $83,000. January 25 Pay cash on accounts payable, $6,800. January 30 Pay cash for utilities during January, 515,000. a. The company estimates future uncollectible accounts. The company determines $4,200 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 $34,800. 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.) No Date Answer is complete but not entirely correct. General Journal Bad Debt Expense Allowance for Uncollectible Accounts Debit Credit 1 January 31 1,340 X 1,340 2 January 31 Supplies Expense Supplies 2,900 O 2.900 3 January 31 85 Interest Receivable Interest Revenue >> 85 4 January 31 Salaries Expense Salaries Payable 34,800 > 34,800