On January 1, 2018, the general ledger of 3D Family Fireworks includes the following account balances:

Accounts Cosh Accounts Receivable Allowance for Uncollectible Accounts Supplies Notes Receivable (6%, due in 2 years) Land Accounts Payable Common Stock Retained Eornings Debit Credit $ 24,100 13,700 $ 1.000 2,600 21,000 77,100 8,000 97,000 32,500 Totals $138.500 $138.500 During January 2018, the following transactions occur: January 2 Provide services to customers for cash, $36,100. January 6 Provide services to customers on account, $73,400 January 15 Wrlte off accounts recelvable as uncollectible, $800. January 20 Pay cash for salarles, $31,500. January 22 Recelve cash on accounts recelvable, $71,000. January 25 Pay cash on accounts payable, $5,600 January 30 Pay cash for utlities during January. $13,800. value: 6.00 points 1. Record each of the transactions listed above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the services provided for cash Note: Enter debits before credits. Date General Journal Debit Credit January O2 Record entry Clear entry View general jourmal a. The company estimates future uncollectible accounts. The company determines S5 100 of accounts receivable on January 31 are past due, and 20% o receivable on January 31 are not past due, and 5% of these accounts are estimated to be uncollectible b. Supplies at the end of January total S750 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 $33,600 hese accounts are estimated to be uncollectible. The remaining accounts 2. Record adjusting entries on January 31 for the above transactions. (If no entry is required for a transactionlevent, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the adjusting entry for uncollectible accounts Note: Enter debits before credits. Date General Journal Debit Credit January 31 Record entry Clear entry View general jourmal