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

Accounts	Debit			Credit
Cash	$	24,700
Accounts Receivable		14,000
Allowance for Uncollectible Accounts				$	1,600
Supplies		2,900
Notes Receivable (5%, due in 2 years)		24,000
Land		77,400
Accounts Payable					8,600
Common Stock					100,000
Retained Earnings					32,800
Totals	$	143,000		$	143,000

During January 2018, the following transactions occur:

January 2 Provide services to customers for cash, $39,100. January 6 Provide services to customers on account, $76,400. January 15 Write off accounts receivable as uncollectible, $1,400. January 20 Pay cash for salaries, $31,800. January 22 Receive cash on accounts receivable, $74,000. January 25 Pay cash on accounts payable, $5,900. January 30 Pay cash for utilities during January, $14,100.

a. At the end of January, $5,400 of accounts receivable are past due, and the company estimates that 20% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 5% will not be collected. The note receivable of $24,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. b. Supplies at the end of January total $900. 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 $33,900.

1. Record adjusting entry for a-d.

2. Prepare an adjusted trial balance as of Jan 31,2018.

Note: I finished recording general transactions but I am having trouble recording the adjusting entries and getting my numbers to match in the adjusted trial balance.