how do I calculate bad debt and allowance uncollected? Thanks

On January 1, 2021, the general ledger of 3D Family Fireworks Includes the following account balances: Credit Debit $ 27,900 15,6ee $ 4,80e 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, See 24, eee 89,900 9,700 184, eee 34, 4ee $152,90e $152,9ee During January 2021, the following transactions occur. January 2 Provide services to customers for cash, 555,100. January 6 Provide services to customers on account, $92,400. January 15 write off accounts receivable as uncollectible, $4,500. January 20 Pay cash for salaries, $33,4ee. January 22 Receive cash on accounts receivable, $90, eee. January 25 Pay cash on accounts payable, $7,5ee. January 3e Pay cash for utilities during January, $15,7ee. The following information is available on January 31, 2021. a. The company estimates future uncollectible accounts. The company determines $4.900 of accounts recevable on January 31 nast due, and 20% of these accounts are estimated to be uncollectible. The remaining accounts recer A n ts are estimated to be uncollectible. The remaining accounts receivable on January 31 are 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 Analysis Prepare the journal entries for transactions. If no antry is required for a particular transaction/event, select "No Journal Entry Required in the first account field.) View transaction list View journal entry worksheet Geral Journa Debit 1 Date Jan 02. 2021 Cash Service Revenue 55,100 55,100 Jan 06.2021 Accounts Receivable Service Revenue 92.400 Jan 15, 2021 Allowance for Uncollectible Accounts Accounts Receivable Jan 20.2021 33,400 Salaries Expense Cash 33.400 Jan 22. 2021 00.000 Cash Accounts Receivab 20.000 Jan 25, 2021 Accounts Payable Cash Jan 30, 2021 Utilities Expense Cash Jan 31, 2021 Bad Debt Expense Allowance for Uncollectible Accounts Jan 31, 2021 Supplies Expense Supplies 10 Jan 31, 2021 Interest Receivable interest Revenue 11 Jan 31, 2021 Salaries Expense Salaries Payable 12 Jan 31, 2021 Service Revenue General Ledger >