On January 1, 2018, 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 2018, 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.

The following information is available on January 31, 2018.

1. The company estimates future uncollectible accounts. The company determines $5,300 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.)
2. Supplies at the end of January total $850.
3. Accrued interest revenue on notes receivable for January. Interest is expected to be received each December 31.
4. Unpaid salaries at the end of January are $33,800.

Prepare a general journal, trial balance, income statement, balance sheet, and analysis for the information given.