closing expense account, Thank you

On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances Credit Debit $ 27,900 15,600 $ 4. see Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Supplies Notes Receivable (6%, due in 2 years) Land Accounts Payable Common Stock Retained Earnings Totals 4,500 24.ee 89,90 14.000 4,400 $152.9ee During January 2021, the following transactions occur January 2 Provide services to customers for cash, $55,100. January 6 Provide services to customers on account, $92,400. January 15 write off accounts receivable as uncollectible, $4,5ee. January 20 Pay cash for salaries, $33,4ee. January 22 Receive cash on accounts receivable, 590,000 January 25 Pay cash on accounts payable, $7,500. January 3e Pay cash for utilities during January, $15,700. The following information is available on January 31, 2021. a. The company estimates future uncollectible accounts. The company determines $4.900 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 $950. 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 $35,500. Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet avance she Analysis View transaction list View journal entry worksheet General Journal Credit Debit 55,100 Jan 02, 2021 Cash Service Revenue 55,100 Jan 08, 2021 92.400 Accounts Receivable Service Revenue 92,400 Jan 15.2021 4,500 Allowance for Uncollectible Accounts Accounts Receivable 4,500 Jan 20, 2021 Salaries Expense 33.400 Cash 30 400 Jan 22, 2021 00.000 Cash Accounts Receivable 00.000 Jan 25, 2021 Accounts Payable 1 7 .500 Jan 30, 2021 Utilities Expense Cash Jan 31, 2021 1.410 Bad Debt Expense Allowance for Uncollectie Accounts Jan 31, 2021 1.410 Supplies Expense Suppies 10 Jan 31, 2021 Interest Recevable Interest Revenue 11 35.500 Jan 31, 2021 Sales Expense Sales Payable 12 Jan 31, 2021 Service Revenue interest Ravenue