i cant figure out how to calculate the bad debt expense and allowance for uncollectible accounts in the general journal, please help and explain how to get the numbers!

4 On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Accounts Debit Credit Cash $ 27,500 Accounts Receivable 15,400 Allowance for Uncollectible Accounts $ 4,400 Supplies 4,300 Notes Receivable (6%, due in 2 years) Land 22,000 80,700 Accounts Payable Common Stock 9,300 102,000 Retained Earnings 34,200 Totals $149,900 $149,900 During January 2021, the following transactions occur: January 2 Provide services to customers for cash, $53,100. January 6 Provide services to customers on account, $90,400. January 15 Write off accounts receivable as uncollectible, $4,100. January 20 Pay cash for salaries, $33,200. January 22 Receive cash on accounts receivable, $88,000. January 25 Pay cash on accounts payable, $7,300. January 30 Pay cash for utilities during January, $15,500. The following information is available on January 31, 2021. a. At the end of every month, the company records an entry for bad debt expense and the allowance for uncollectible accounts. At the end of January, the company determines that $4,700 of the ending Accounts Receivable balance is 90 days past-due, and 20% of this amount is estimated to be uncollectible. Additionally, the company determines that out of the remaining current balance (that is not 90 days past-due), 5% is estimated to be uncollectible. Please calculate the amount to be recorded in the journal entry for bad debt expense and the allowance for uncollectible accounts. (Hint: you can reference the general ledger and use T-accounts to calculate the transactions for the accounts throughout the month). (Watch video tutorial on this subject: https://vimeo.com/cd/video/review/254531867/7c9cc2a218) b. Supplies at the end of January total $850. 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 $35,300. No 1 2 3 4 5 6 7 8 9 Date Jan 02, 2021 Jan 06, 20211 Jan 15, 2021 Jan 20, 2021 Jan 22, 2021 Jan 25, 2021 Jan 30, 2021 Jan 31, 2021 Jan 31, 2021 Cash Service Revenue Accounts Receivable Service Revenue Allowance for Uncollectible Accounts Accounts Receivable Salaries Expense Cash Cash General Journal Accounts Receivable Accounts Payable Cash Utilities Expense Cash Bad Debt Expense Allowance for Uncollectible Accounts Supplies Expense Supplies 33 33 OO 30 Debit 53,100 90,400 4,100 33,200 88,000 7,300 15,500 1,390 3,450 Credit 53,100 90,400 4,100 33,200 88,000 7,300 15,500 1,390 3.450 8 9 10 11 12 13 Jan 31, 2021 Jan 31, 2021 Jan 31, 2021 Jan 31, 2021 Jan 31, 2021 Jan 31, 2021 Bad Debt Expense Allowance for Uncollectible Accounts Supplies Expense Supplies Interest Receivable Interest Revenue Salaries Expense Salaries Payable Service Revenue Interest Revenue Retained Earnings Retained Earnings Salaries Expense Utilities Expense Supplies Expense Bad Debt Expense >> 300 33333 1,390 x 3,450 110 35,300 143,500 110 87,450 1,390 3,450 110 35,300 143,610 68,500 15,500 3,450 4 4 44 4 No. Date Jan 01, 2021 1 Jan 02, 2021 4 Jan 20, 2021 5 Jan 22, 2021 6 Jan 25, 2021 7 Jan 30, 2021 No. 4 Date Jan 01, 2021 3 Jan 15, 2021 8 Jan 31, 2021 Date 10 Jan 31, 2021 Date Jan 01, 2021 No. Allowance No. Cash Debit 53,100 33,200 88,000 7,300 15,500 for Uncollectible Accounts Debit Credit Credit 4,100 Interest Receivable Debit 110 Land 1,390 Credit Credit Debit Salaries Payable General Ledger Account Balance No. 27,500 80,600 47,400 135,400 128,100 112,600 Balance 4,400 300 1,690 Balance. 0 110 Balance 80,700 4 No. No. No. Date Jan 01, 2021 2 Jan 06, 2021 3 Jan 15, 2021 5 Jan 22, 2021 Date Jan 01, 2021 Date Jan 01, 2021 9 Jan 31, 2021 Date Jan 01, 2021 6 Jan 25, 2021 Accounts Receivable Debit Credit 90,400 Notes Receivable Debit Supplies Debit Accounts Payable Debit 7,300 Common Stock 4,100 88,000 Credit Credit 3,450 Credit Balance 15,400 105,800 101,700 13,700 Balance 22,000 Balance 4,300 850 Balance 9,300 2,000 No. 44 No. 44 Date 11 Jan 31, 2021 Date Jan 01, 2021 12 Jan 31, 2021 13 Jan 31, 2021 Date 10 Jan 31, 2021 12 Jan 31, 2021 Date Jan 01, 2021 4 Jan 20, 2021 11 Jan 31, 2021 13 Jan 31, 2021 Data No. 444 No. Ma Salaries Payable Debit Retained Earnings Debit Credit Credit 87,450 Interest Revenue Debit 35,300 110 Salaries Expense Debit Credit 143,610 33,200 35,300 Bad Debt Expense nahit Credit 110 68,500 Condit Balance 0 35,300 Balance 34,200 177,810 90,360 Balance 0 110 0 Balance 0 33,200 68,500 0 Dalanna VIIV, VE Date Jan 01, 2021 Date Jan 01, 2021 1 Jan 02, 2021 Jan 06, 2021 2 12 Jan 31, 2021 Date 9 Jan 31, 2021 13 Jan 31, 2021 Date 7 Jan 30, 2021 13 Jan 31, 2021 No. No. No. No. Common Stock Debit Service Revenue. Debit Credit 143,500 Supplies Expense Debit 3,450 Utilities Expense Debit 15,500 Credit 53,100 90,400 Credit 3,450 Credit 15,500 Balance 102,000 Balance 0 53,100 143,500 0 Balance 0 3,450 Balance 0 15,500 0