On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Credit Debit $ 25,700 14,5ee $ 2.600 Accoun Cash Accounts Receivable Allowance for Uncollectible Accounts Supplies Notes Receivable (6%, due in 2 years) Land Accounts Payable Common Stock Retained Earnings Totals 3,400 29,000 77,900 9,600 105,000 33,300 $150,500 $150,500 During January 2021, the following transactions occur January 2 Provide services to customers for cash, 44100 January 6 Provide services to customers on account, 551,400. January 15 write off accounts receivable as uncollectible, 52,200. January 20 Pay cash for salaries, $32,300. January 22 Receive cash on accounts receivable, 579,000. January 25 Pay cash on accounts payable, 36,400. January 30 Pay cash for utilities during January $14,600. The following information is available on January 31, 2021 a. The company estimates future uncollectible accounts. The company determines $5.900 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 5700 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 $34.400 General Requirement Trial Blance Income Statement Balance Sheet Analysis Ledger 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 red.) Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet Analysis Prepare the journal entries for transactions. (If no entry is required for a particular transaction/event, selec Required in the first account field.) View transaction list Journal entry worksheet Record the closing entry for expenses. Note: Enter debits before credits. Credit Debit 125,500 Date General Journal Jan 31, 2021 Service Revenue Supplies Expense Salaries Expense Utilities Expense Bad Debt Expense 2.700 34,400 14,600 1.161 Record entry Clear entry View general journal