On January $1,2024,$ the general ledger of $3$D Family Fireworks includes the following account balances:

Accounts Debit Credit

Cash $$25,300$

Accounts Receivable $14,300$

Allowance for Uncollectible Accounts $$1,600$

Supplies $3,200$

Notes Receivable $(6\%,$ due in $2$ years$)27,000$

Land $77,700$

Accounts Payable $9,800$

Common Stock $103,000$

Retained Earnings $33,100$

Totals $$147,500$ $$147,500$

During January $2024,$ the following transactions occur:

January $2$ Provide services to customers for cash, $$42,100.$

January $6$ Provide services to customers on account, $$79,400.$

January $15$ Write off accounts receivable as uncollectible, $$1,800.($Assume the company uses the allowance method$)$

January $20$ Pay cash for salaries, $$32,100.$

January $22$ Receive cash on accounts receivable, $$77,000.$

January $25$ Pay cash on accounts payable, $$6,200.$

January $30$ Pay cash for utilities during January, $$14,400.$

$2.$ Record adjusting entries on January $31.($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

a$.$ The company etimates future uncollectible accounts. The company determines $$5,700$ of accounts receivable on January $31$ are past due, and $20\%$ of these accounts are estimated to be uncollectible. The remaining accounts receivable on January $31$ are not past due, and $5\%$ of these accounts are estimated to be uncollectible. $($Hint: Use the January $31$ accounts receivable balance calculated in the general ledger to split total accounts receivable into the $$5,700$ past due and the remaining amount not past due.$)$

b$.$ Supplies at the end of January total $$600.$ All other supplies have been used.

c$.$ Accrued interest revenue on notes receivable for January. Interest is expected to be received each December $31.$

d$.$ Unpaid salaries at the end of January are $$34,200.$