On January 1. 2018, the general ledger of 30 Family Fireworks includes the following account balances: Accounts Debit Credit Cash 315 26,500 Accounts Receivable 14,900 Allowance for Uncollectible Accounts $ 3,400 Supplies 3,800 Notes Receivable (6%, due in 2 years) 17,000 Land 80,200 Accounts Payable 8,300 Common Stock 97,000 Retained Earnings 33,700 Totals $142,400 $142,400 During January 2018. the following transactions occur: January 2 Provide services to customers for cash, $48,100. January 6 Provide services to customers on account, $85,400. January 15 Write off accounts receivable as uncollectible. $3.100. January 20 Pay cash for salaries, $32,700. January 22 Receive cash on accounts receivable, $83,000. January 25 Pay cash on accounts payable, $8.800. January 30 Pay cash for utilities during January, $15,000. The following information is available on January 31. 2018. a. At the end of January. $4,200 of accounts receivable are past due. and the company estimates that 20 of these accounts will not be collected. 0f the remaining accounts receivable, the company estimates that 5% will not be collected. The note receivable of $17,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. b. Supplies at the end of January total $900. 0. 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. 800