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

Accounts	Debit			Credit
Cash	$	11,300
Accounts Receivable		34,200
Inventory		152,100
Land		68,300
Buildings		121,000
Allowance for Uncollectible Accounts				$	1,900
Accumulated Depreciation					9,700
Accounts Payable					18,800
Common Stock					201,000
Retained Earnings					155,500
Totals	$	386,900		$	386,900

During January 2018, the following transactions occur: January 1 Borrow $101,000 from Captive Credit Corporation. The installment note bears interest at 6% annually and matures in 5 years. Payments of $1,990 are required at the end of each month for 60 months. January 4 Receive $31,100 from customers on accounts receivable. January 10 Pay cash on accounts payable, $12,000. January 15 Pay cash for salaries, $29,000. January 30 Firework sales for the month total $195,200. Sales include $65,100 for cash and $130,100 on account. The cost of the units sold is $113,000. January 31 Pay the first monthly installment of $1,990 related to the $101,000 borrowed on January 1. Round your interest calculation to the nearest dollar.

a. Depreciation on the building for the month of January is calculated using the straight-line method. At the time the equipment was purchased, the company estimated a service life of 10 years and a residual value of $24,400. b. At the end of January, $3,100 of accounts receivable are past due, and the company estimates that 50% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 2% will not be collected. No accounts were written off as uncollectible in January. c. Unpaid salaries at the end of January are $26,200. d. Accrued income taxes at the end of January are $8,100

I need help finding the bad debt expense and allowance for uncollectible accounts