On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Accounts Cash Debit $ 23,900 Credit 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: January 2 Provide services to customers for cash, $35,100. January 6 Provide services to customers on account, $72,400. January 15 Write off accounts receivable as uncollectible, $1,000. January 20 Pay cash for salaries, $31,400. January 22 Receive cash on accounts receivable, $70,000. January 25 Pay cash on accounts payable, $5,500. January 30 Pay cash for utilities during January, $13,700.