help with bad debt expense?

Journal entry worksheet 1 7 9 10 11 13 14 At the end of January, $4,300 of accounts receivable are past due, and the company estimates that 50% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 2% will not be collected. No accounts were written off as uncollectible in January Note: Enter debits before credits. Date Account Title Debit Credit Bad debt expense Jan 31 Allowance for uncollectible accounts Record entry Clear entry View general journal 12 On January 1, 2021, the general ledger of Freedom Fireworks includes the following account balances: Debit Credit Accounts $ 12,500 36,600 153,300 80,300 133,000 Cash Accounts Receivable Inventory Land Buildings $ Allowance for Uncollectible Accounts 3,100 10,900 32,000 213,000 Accumulated Depreciation Accounts Payable Common Stock Retained Earnings 156,700 $415,700 $415,700 Totals During January 2021, the following transactions occur: Borrow $113,000 from Captive Credit Corporation. The installment note bears interest at 6% annually and matures in 5 years. Payments of $2,185 are required at the end of each month for 60 months. Receive $32,300 from customers on accounts receivable. January 1 January 4 January 10 Pay cash on accounts payable, $24,000. January 15 Pay cash for salaries, $30,200 January 30 Firework sales for the month total $201,200. Sales include $66,300 for cash and $134,900 on account. The cost of the units sold is $119,000 January 31 Pay the first monthly installment of $2,185 related to the $113,000 borrowed on January 1. Round your interest calculation to the nearest dollar. The following information is available on January 31, 2021