how would you calculate uncollectible accounts ratio, i feel like i am missing information to calculate.

this says that my cash numbers are incorrect how is it incorrect?

[The following information applies to the questions displayed below.] On January 1, 2024, the general ledger of 3D Family Fireworks includes the following account balances: During January 2024, the following transactions occur: January 2 Provide services to customers for cash, $37,100. January 6 Provide services to customers on account, $74,400. January 15 Write off accounts receivable as uncollectible, $1,000. (Assume the cospany uses the allowance method) January 20 Pay eash for salaries, $31,600. January 22 Receive cash on accounts receivable, $72,000. January 25 Pay cash on accounts payable, $5,700. January 30 pay cash for utilities during January, $13,900. 7. Analyze how well 3D Family Fireworks manages its recelvables: a-1. Calculate the recelvables turnover ratio for the month of January. (Hint: For the numerator, use total services provided to customers on account.) (Round your final answer to 1 decimal place.) a-2. If the industry average of the receivables turnover ratios for the month of January is 4.4 times, is the company collecting cash from customers more or less efficiently than other companies in the same industry? b-1. Calculate the ratio of Allowance for Uncollectible Accounts to Accounts Recelvable at the end of January. (Round percentage to 1 decimal place.) b-2. Based on a comparison of this ratio to the same ratio at the beginning of January, does the company expect an improvement or worsening in cash collections from customers on credit sales? On December 1, 2024, Llang Chemical provides services to a customer for $74,000. In payment for the services, the customer signs a three-year, 12% note. The face amount is due at the end of the third year, while annual interest is due each December 1. Required: 1. Record the acceptance of the note on December 1, 2024. 2. Record the adjusting entry for interest revenue on December 31 for 2024, 2025, and 2026, and the collection of annual interest on December 1,2025 and 2026 3. Record the cash collection on December 1,2027. Prepare the journal entries for the above transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)