On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Credit Debit $ 26,100 14,700 $ 3,000 Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Supplies Notes Receivable (6%, due in 2 years) Accounts Payable Common Stock Retained Earnings Totals 3,600 15,000 80,000 Land 7,900 95,000 33,500 $139,400 $139,400 During January 2021, the following transactions occur: January 2 Provide services to customers for cash, $46,100. January 6 Provide services to customers on account, $83,400. January 15 Write off accounts receivable as uncollectible, $2,500. January 20 Pay cash for salaries, $32,500. January 22 Receive cash on accounts receivable, $81,000. January 25 Pay cash on accounts payable, $6,600. January 30 Pay cash for utilities during January, $14,800. The following information is available on January 31, 2021. a. The company estimates future uncollectible accounts. The company determines $4,000 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 $800. 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 $34,600. View uansacuon s Journal entry worksheet N 2 3 3 4 5 6 7 8 13 > Provide services to customers for cash, $46,100. Note: Enter debits before credits. General Journal Debit Credit Date Jan 02, 2021 Record entry Clear entry View general journal Journal entry worksheet 3 00 > IEEII 1 2. 3 4 5 6 7 8 13 The company estimates future uncollectible accounts. The company determines $4,000 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 Note: Enter debits before credits. General Journal Debit Credit Date Jan 31, 2021 Record entry Clear entry View general journal Journal entry worksheet III. Supplies at the end of January total $800. Record the adjusting entry for supplies. Note: Enter debits before credits. General Journal Debit Credit Date Jan 31, 2021 Record entry Clear entry View general journal Journal entry worksheet