Can someone help me on this question and show me step by step for the general journal on number 8 (section a),12 (instruction: record the closing entry for revenue),13 (record the closing entry for expenses)

I also need the solutions for the income statement and the balance sheet as well. thank you!

Exercise 5-21 Complete the accounting cycle using receivable transactions (L05-1,5-4,5-5,5-7,5-8) (GL) On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Credit Debit $ 26,3ee 14,888 $ 3,200 Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Supplies Notes Receivable (6%, due in 2 years) Land Accounts Payable Common Stock Retained Earnings Totals 3,700 16,000 80,100 8,100 96,000 33,600 $140,900 $140,900 During January 2021, the following transactions occur January 2 Provide services to customers for cash, $47,100. January 6 Provide services to customers on account, $84,400. January 15 Write off accounts receivable as uncollectible, $2,900. January 20 Pay cash for salaries, $32,600. January 22 Receive cash on accounts receivable, $82,600. January 25 Pay cash on accounts payable, $6,700. January 30 Pay cash for utilities during January, $14,9ee. The following information is available on January 31, 2021. a. The company estimates the amount of their uncollectible accounts. The company determines $4,100 out of the total accounts receivable shown on the General Ledger on January 31 is past due, and 20% of these past due amounts are estimated to be uncollectible. The remaining accounts receivable balance on January 31 is not past due, and 5% of these current accounts are also estimated to be uncollectible. (Hint: Use the January 31 accounts receivable balance calculated in the general ledger Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet 1. Record each of the transactions listed above in the 'General Journal' tab (these are shown as items 1-7). Review the "General Ledger' and the 'Trial Balance' tabs to see the effect of the transactions on the account balances. 2. Record the adjusting entries in the 'General Journal' tab (these are shown as items 8-11). 3. Review the adjusted Trial Balance' as of January 31, 2021, in the 'Trial Balance' tab. 4. Prepare an income statement for the period ended January 31, 2021, in the 'Income Statement' tab. 5. Prepare a classified balance sheet as of January 31, 2021 in the 'Balance Sheet' tab. 6. Record the closing entries in the 'General Journal' tab (these are shown as items 12 and 13). 7 Jan 30, 2021 14,900 Utilities Expense Cash 14.900 8 Jan 31, 2021 Bad Debt Expense Allowance for Uncollectible Accounts 9 Jan 31, 2021 2,850 Supplies Expense Supplies 2,850 10 Jan 31, 2021 Interest Receivable Interest Revenue Jan 31, 2021 34,700 Salaries Expense Salaries Payable 34,700 12 Jan 31, 2021 Service Revenue Retained Earnings 13 Jan 31, 2021 Reta Salaries Expense Bad Debt Expense Supplies Expense