I need help creating an adjusted trial balance. for the life of me, I can't figure out bad debt expense or allowance for uncollected accounts please help.

On January 1, 2018, the general ledger of ACME Fireworks includes the following account balances:

Accounts	Debit			Credit
Cash	$	26,500
Accounts Receivable		49,000
Allowance for Uncollectible Accounts				$	5,600
Inventory		21,400
Land		60,000
Equipment		22,000
Accumulated Depreciation					2,900
Accounts Payable					29,900
Notes Payable (6%, due April 1, 2019)					64,000
Common Stock					49,000
Retained Earnings					27,500
Totals	$	178,900		$	178,900

During January 2018, the following transactions occur: January 2. Sold gift cards totaling $10,800. The cards are redeemable for merchandise within one year of the purchase date. January 6. Purchase additional inventory on account, $161,000. January 15. Firework sales for the first half of the month total $149,000. All of these sales are on account. The cost of the units sold is $80,800. January 23. Receive $126,800 from customers on accounts receivable. January 25. Pay $104,000 to inventory suppliers on accounts payable. January 28. Write off accounts receivable as uncollectible, $6,200. January 30. Firework sales for the second half of the month total $157,000. Sales include $15,000 for cash and $142,000 on account. The cost of the units sold is $86,500. January 31. Pay cash for monthly salaries, $53,400

Adjusting entries

1. Depreciation on the equipment for the month of January is calculated using the straight-line method. At the time the equipment was purchased, the company estimated a residual value of $4,600 and a two-year service life. 2. The company estimates future uncollectible accounts. The company determines $25,000 of accounts receivable on January 31 are past due, and 30% of these accounts are estimated to be uncollectible. The remaining accounts receivable on January 31 are not past due, and 3% of these accounts are estimated to be uncollectible. (Hint: Use the January 31 accounts receivable balance calculated in the general ledger.) 3. Accrued interest expense on notes payable for January. 4. Accrued income taxes at the end of January are $14,400. 5. By the end of January, $4,400 of the gift cards sold on January 2 have been redeemed. 2. Record the adjusting entries on January 31 for the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)