On January 1, 2018, the general ledger of ACME Fireworks includes the following account balances:

Accounts	Debit			Credit
Cash	$	27,100
Accounts Receivable		50,200
Allowance for Uncollectible Accounts				$	6,200
Inventory		22,000
Land		66,000
Equipment		25,000
Accumulated Depreciation					3,500
Accounts Payable					30,500
Notes Payable (6%, due April 1, 2019)					70,000
Common Stock					55,000
Retained Earnings					25,100
Totals	$	190,300		$	190,300

2. At the end of January, $31,000 of accounts receivable are past due, and the company estimates that 30% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 4% will not be collected.

For question 2 i need : Record bad debts at the end of January

3. Accrued interest expense on notes payable for January

. For question 3 i need: 3. Accrued interest expense on notes payable for January