LI ne following information applies to the questions displayed below.) On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Accounts Debit Credit Cash $ 24,500 Accounts Receivable 13,900 Allowance for Uncollectible Accounts $ 1,400 Supplies 2,800 Notes Receivable (6%, due in 2 years) 23,000 Land 77,300 Accounts Payable 8,400 Common Stock 99,000 Retained Earnings 32,700 Totals $141,500 $141,500 During January 2021, the following transactions occur: January 2 Provide services to customers for cash, $38, 100. January 6 Provide services to customers on account, $75,400. January 15 Write off accounts receivable as uncollectible, $1,200. January 20 Pay cash for salaries, $31,700. January 22 Receive cash on accounts receivable, $73,000. January 25 Pay cash on accounts payable, $5,800. January 30 Pay cash for utilities during January, $14,000. 6. Record closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list View journal entry worksheet General Journal Debit Credit No 1 Date January 31, 2021 Service Revenue Interest Revenue