On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Credit Accounts Debit Cash 25,300 14,300 Accounts Receivable Allowance for Uncollectible Accounts Supplies Notes Receivable (6%, due in 2 years) Land 2,200 3,200 27,000 77,700 9,200 103, 33, 10 Accounts Payable Common Stock Retained Earnings $147,500 $147,500 Totals During January 2021, the following transactions occur: January 2 Provide services to customers for cash, $42,100. January 6 Provide services to customers on account, $79,400 January 15 Write off accounts receivable as uncollectible, $1,800 January 20 Pay cash for salaries, $32,100. January 22 Receive cash on accounts receivable, $77,e00 January 25 Pay cash on accounts payable, $6,200 January 30 Pay cash for utilities during January, $14,400 The following information is available on January 31, 2021. a. The company estimates future uncollectible accounts. The company determines $5,700 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.) b. Supplies at the end of January total $600. 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 $34,200. General General Income Trial Balance Balance Sheet Analysis Requirement Journal Ledger Statement Prepare the journal entries for transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Credit No Date General Journal Debit Jan 02, 2021 1 Cash 42,100 Service Revenue 42,100 Jan 06, 2021 2 Accounts Receivable 79,400 Service Revenue 79,400 3 Jan 15, 2021 Allowance for Uncollectible Accounts 1,800 Accounts Receivable 1,800 4 Jan 20, 2021 Salaries Expense 32,100 Cash 32,100 77,000 Jan 22, 2021 Cash Accounts Receivable 77,000 Jan 25, 2021 Accounts Payable 6 6,200 Cash 6,200 Jan 30, 2021 Utilities Expense 14,400 14,400 Cash Bad Debt Expense 8 Jan 31, 2021 5,700 Allowance for Uncollectible Accounts 5,700 General Ledger> Requirement 7