I just need journal entries 8 and 13

i also dont understand how to figure out the accounts recievable turnover or the ratio of allowance for uncollectable accounts to accounts recievable.

Journal entry worksheet Record the adjusting entry for uncollectible accounts. Note: Enter debits before credits. Inurnal antry wnelrehont Enter your Accounts Recelvable turnover value in 1 decimal place and Ratio of Allowance for Uncollectible Accounts in Whole nu Analyze how well 3D Family Fireworks manages its receivables (a) Calculate the receivables turnover ratio for the month of January (Hint: For the numerator, use total services provided to customers on account). 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? Accounts Receivable tumover. The company is collecting more efficiently. (true or false) True (b) Calculate the ratio of Allowance for Uncollectible Accounts to Accounts Recelvable at the end of January. 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? Ratio of Allowance for Uncoliectible Accounts to Accounts Receivable Should the company expect improving or worsening conditions? Improving $40,100, January 6 provide mervleen to custonern on account, $77,400. January 15 write oft aecount receivable an uncollectible, $1,400. January 20 Day cash for salaries, $31,900. January 22 Receivo eash on account receivable, $75,000. January 25 pay cash on accounts payable, $6,000. January 30 Pay caah for utilities during January, $14,200. The following information is available on January 31,2021. a. At the end of January, $5,500 of accounts receivable are past due, and the company estimates that 20% of these accounts will not be collected. Of the remaining accounts recelvable, the company estimates that 5% will not be collected. The note receivable of $25.000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. b. Supplies at the end of January total $950. c. Accrued interest revenue on notes recelvable for January. Interest is expected to be recelved each December 31. d. Unpaid salaries at the end of January are $34,000