find :

1)The company estimates future uncollectible accounts. The company determines $4,500 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.) Record the adjusting entry for uncollectible accounts.

2)Supplies at the end of January total $750. Record the adjusting entry for supplies.

3)Accrued interest revenue on notes receivable for January. Interest is expected to be received each December 31. Record the adjusting entry for interest.

4)Unpaid salaries at the end of January are $35,100. Record the adjusting entry for salaries.

5)Record the closing entry for revenue.

6)Record the closing entry for expenses.

On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Credit Debit $ 27, 100 15,200 $ 4,000 Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Supplies Notes Receivable (6%, due in 2 years) Land Accounts Payable Common Stock Retained Earnings Totals 4,100 20,000 80,500 8,900 100,000 34,000 $146,900 $146,900 During January 2021, the following transactions occur: January 2 Provide services to customers for cash, $51,100. January 6 Provide services to customers on account, $88,400. January 15 Write off accounts receivable as uncollectible, $3,700. January 20 Pay cash for salaries, $33,000. January 22 Receive cash on accounts receivable, $86,000. January 25 Pay cash on accounts payable, $7,100. January 30 Pay cash for utilities during January, $15,300. The following information is available on January 31, 2021. a. The company estimates future uncollectible accounts. The company determines $4,500 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 $750. C. Accrued interest revenue on notes receivable for Januarv. Interest is expected to be received each December 31. Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet Analysis 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.) View transaction list Journal entry worksheet IIIII The company estimates future uncollectible accounts. The company determines $4,500 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 Note: Enter debits before credits. Date General Journal Debit Credit Jan 31, 2021 Bad Debt Expense Allowance for Uncollectible Accounts