On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Credit Debit $ 26,700 15,000 Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Supplies Notes Receivable (6%, due in 2 years) $ 3,600 3,900 18,000 80,300 Land Accounts Payable Common Stock Retained Earnings Totals 8,500 98,000 33,800 $143,900 $143,900 During January 2021, the following transactions occur: January 2 Provide services to customers for cash, $49,100. January 6 Provide services to customers on account, $86,400. January 15 Write off accounts receivable as uncollectible, $3,300. January 20 Pay cash for salaries, $32,800. January 22 Receive cash on accounts receivable, $ 84,000. January 25 Pay cash on accounts payable, $6,900. January 30 Pay cash for utilities during January, $15,100. The following information is available on January 31, 2021. a. The company estimates future uncollectible accounts. The company determines $4,300 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 $950. 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 $34,900. 13 Jan 31, 2021 33,800 X Retained Earnings Salaries Expense Utilities Expense Bad Debt Expense 67,700 15,100 1,050