On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balang Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Supplies Notes Receivable (6%, due in 2 years) Land Accounts Payable Common Stock Retained Earnings Totals Debit Credit $ 21,100 10,900 $ 1,400 2,500 20,000 54,700 5,500 73,300 30,500 $109,200 $119,700 During January 2021, the following transactions occur. 1. January 2 Provide services to customers for cash, $24,000. January 6 Provide services to customers on account, $67,5ee. 3. January 15 Write off accounts receivable as uncollectible, $900. 4. January 20 Pay cash for salaries, $28,000. 5. January 22 Receive cash on accounts receivable, $62,400. 6. January 25 Pay cash on accounts payable, $4,160. 7. January 30 Pay cash for utilities during January, $10,800. The following information is available on January 31, 2021. 8. At the end of January, $3,900 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 $22.000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. 9. Supplies at the end of January total $660. 10. Accrued interest revenue on notes receivable for January, Interest is expected to be received each December 31 11. Unpaid salaries at the end of January are $23,300. Requirement General Doual General Ledger Trial Balance Income Statement lance Sheet Analysis 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.)