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 (64, due in 2 years) Land Accounts Payable Common Stock Retained Earnings Totals Debit Credit $ 27,100 15, 200 $ 4,000 4,100 20,000 80,500 8,900 100,000 34,000 $146,900 $146,900 During January 2021, the following transactions occur. January 2 Provide services to customers for cash, $51,100. January 6 Provide services to customers on account, $88,400. January 15 Write off accounts receivable as uncollectible, $3,700. January 20 Pay cash for salaries, $33,000. January 22 Receive cash on accounts receivable, $86,000. January 25 Pay cash on accounts payable, $7,100. January 30 Pay cash for utilities during January, $15,300. Unadjusted 3D Family Fireworks Income Statement For Month Ended January 31, 2021 Revenue: Total Revenue Expenses: Total Expenses The following information is available on January 31, 2021. a. The company estimates future uncollectible accounts. The company determines $4,500 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 $750. 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 $35,100