On Jamuary 1, 2024, the general ledger of 30 Family Fireworks inciudes the following account balances: During January 2024, the following transactions occur: January 2 Provide services to customers for cash, $47,100. January 6 Provide services to customers on account, 584,400 . January is Write off accesnts receivable as uncellectible, \$2,900. (Assune the company uses the altomance nethod) January 20 pay cash for salaries, 532,600 . Januagy 22 Recelve cash on accounts receivable, $82, gee, January 25 Pay cash en accounts payable, $6,7 a. January 30 pay cash for utilities during Jahuary, \$14,9e0. The foliowing information is avaltable on January 31,2024 a. The company estimates future uncollectible accounts. The company determines $4,500 of accounts receivable on January 31 are past due, and 205 of these accounts are estimated to be uncollectible. The cemmining accounts receivable on January 31 are not past due, and 5 x of these accounts are estimated to be uncolectiole. (Yint Use the January 31 accounts recelvable batance calculated in the general ledger to spit total accounts recelvable into the 54,100 past due and the remaining amount not past due) b. Supplies at the end of January total $350. All other supplies fuve been used. c. Accrued interest revenue on notes recelvable for January interest is expected to be recelved each December 31 d. Unpaid sataries at the end of January are $34,700