On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances:

Accounts	Debit			Credit
Cash	$	23,900
Accounts Receivable		13,600
Allowance for Uncollectible Accounts				$	1,400
Supplies		2,500
Notes Receivable (6%, due in 2 years)		20,000
Land		77,000
Accounts Payable					7,200
Common Stock					96,000
Retained Earnings					32,400
Totals	$	137,000		$	137,000

During January 2021, the following transactions occur:

1.		January		2		Provide services to customers for cash, $35,100.
2.		January		6		Provide services to customers on account, $72,400.
3.		January		15		Write off accounts receivable as uncollectible, $1,000.
4.		January		20		Pay cash for salaries, $31,400.
5.		January		22		Receive cash on accounts receivable, $70,000.
6.		January		25		Pay cash on accounts payable, $5,500.
7.		January		30		Pay cash for utilities during January, $13,700.

The following information is available on January 31, 2021.

1. At the end of January, $5,000 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 $20,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts.

2. Supplies at the end of January total $700.

3. Accrued interest revenue on notes receivable for January. Interest is expected to be received each December 31.

4. Unpaid salaries at the end of January are $33,500.

a. Please provide the journal entries for the information that happened at January 31