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

Accounts	Debit			Credit
Cash	$	26,800
Accounts Receivable		49,600
Allowance for Uncollectible Accounts				$	5,900
Inventory		21,700
Land		63,000
Equipment		23,500
Accumulated Depreciation					3,200
Accounts Payable					30,200
Notes Payable (6%, due April 1, 2019)					67,000
Common Stock					52,000
Retained Earnings					26,300
Totals	$	184,600		$	184,600

During January 2018, the following transactions occur: January 2. Sold gift cards totaling $11,400. The cards are redeemable for merchandise within one year of the purchase date. January 6. Purchase additional inventory on account, $164,000. January 15. Firework sales for the first half of the month total $152,000. All of these sales are on account. The cost of the units sold is $82,300. January 23. Receive $127,100 from customers on accounts receivable. January 25. Pay $107,000 to inventory suppliers on accounts payable. January 28. Write off accounts receivable as uncollectible, $6,500. January 30. Firework sales for the second half of the month total $160,000. Sales include $11,000 for cash and $149,000 on account. The cost of the units sold is $88,000. January 31. Pay cash for monthly salaries, $53,700.

I cant figure out what the bad debts expense is and what the allowance for uncollectible amounts is for the following question... The company estimates future uncollectible accounts. The company determines $28,000 of accounts receivable on January 31 are par due, and 30% 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 31st accounts receivable balance calculated in the general ledger).