On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: 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 $ 22,500 Credit 12,900 $ 1,500 2,600 20,800 59,700 5,800 77,200 34,000 $118,500 $118,500 During January 2021, the following transactions occur: 1. January 2 Provide services to customers for cash, $25,200. 2. January 6 Provide services to customers on account, $73,800. 3. January 15 Write off accounts receivable as uncollectible, $1,000. 4. January 20 Pay cash for salaries, $31,200. 5. January 22 Receive cash on accounts receivable, $69,500. 6. January 25 Pay cash on accounts payable, $4,570. 7. January 30 Pay cash for utilities during January, $11,400. The following information is available on January 31, 2021. 8. At the end of January, $4,100 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 $24,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. 9. Supplies at the end of January total $690. 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 $25,300.