I need Part A on the first image but cant figure out what to do!! What should by journal entry look like?

Credit Debit Accounts Cash $ 26,900 Accounts Receivable Allowance for Uncollectible Accounts 15,100 $ 3,800 Supplies Notes Receivable (6%, due in 2 years) Land 4,000 19,000 80,400 Accounts Payable Common Stock 8,700 99,000 33,900 Retained Earnings $145,400 $145,400 Totals uring January 2021, the following transactions occur: anuary 2 Provide services to customers for cash, $50,100 anuary 6 Provide services to customers on account, $87,400 anuary 15 Write off accounts receivable as uncollectible, $3,500 anuary 20 Pay cash for salaries, $32,900 anuary 22 Receive cash on accounts receivable, $85,000 anuary 25 Pay cash on accounts payable, $7,000. anuary 30 Pay cash for utilities during January, $15,200 The following information is available on January 31, 2021. a. The company estimates future uncollectible accounts. The company determines $4,400 of accounts receivable on January 31 are past due, and 20% of these accounts are estimated to be uncollectible. The remaining accounts receivable on January 31 are not 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.) GeneralTrial Balance Ledger General Income Requirement StatementBalance Sheet Analysis Journal Each journal entry is posted automatically to the general ledger. Notice the dropdown below that gives the options to select the unadjusted, adjusted or post-closing account balance. The option you choose will be the values used to populate the trial balance, income statement and balance sheet tabs Post-closing General Ledger Account Accounts Receivable Debit Debit Credit Balance Credit Balance 0. 0 15,100 Jan 01, 2021 Jan 01, 2021 26,900 50,100 77,000 2 Jan 06, 2021 1 Jan 02, 2021 87,400 102,500 32,900 99,000 4 Jan 20, 2021 44,100 3 Jan 15, 2021 3,500 5 Jan 22, 2021 85,000 5 Jan 22, 2021 14,000 129,100 85,000 6 Jan 25, 2021 7,000 122,100 7 Jan 30, 2021 106,900 15,200 Allowance for Uncollectible Accounts Notes Receivable Debit Date Debit Credit Balance Date Credit Balance 0. 0 Jan 01, 2021 Jan 01, 2021 3,800 19,000 3 Jan 15, 2021 300 3,500 Supplies Debit Debit Credit Balance Date Credit Balance 0. 0 Jan 01, 2021 Jan 01, 2021 80,400 4,000 9 Jan 31, 2021 3,300 700 Accounts Payable Salaries Payable Debit Date Debit Credit Balance Date Credit Balance 0. 0 Jan 01, 2021 8,700 6 Jan 25, 2021 1,700 11 Jan 31, 2021 7,000 35,000 35,000