On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances:

Accounts	Debit			Credit
Cash	$	21,900
Accounts Receivable		11,100
Allowance for Uncollectible Accounts				$	1,400
Supplies		2,500
Notes Receivable (6%, due in 2 years)		20,000
Land		59,300
Accounts Payable					6,000
Common Stock					79,900
Retained Earnings					27,500
Totals	$	114,800		$	114,800

During January 2021, the following transactions occur:

1.		January		2		Provide services to customers for cash, $23,900.
2.		January		6		Provide services to customers on account, $54,200.
3.		January		15		Write off accounts receivable as uncollectible, $800.
4.		January		20		Pay cash for salaries, $24,900.
5.		January		22		Receive cash on accounts receivable, $55,500.
6.		January		25		Pay cash on accounts payable, $4,960.
7.		January		30		Pay cash for utilities during January, $12,600.

The following information is available on January 31, 2021.

1. At the end of January, $4,500 of accounts receivable are past due, and the company estimates that 10% 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 $19,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts.
2. Supplies at the end of January total $780.
3. Accrued interest revenue on notes receivable for January. Interest is expected to be received each December 31.
4. Unpaid salaries at the end of January are $23,200.

Journal entry worksheet Note: Enter debits before credits. Journal entry worksheet Note: Enter debits before credits. Prepare an income statement for the period ended January 31,2021 . Choose the appropriate accounts to complete the company's income statement. The unadjusted, adjusted, or post-closing balances will appear for each account, based on your selection. will not be collected. Of the remaining accounts receivable, the company estimates that 5% will not be collected. The note receivable of $19,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. 9. Supplies at the end of January total $780. 0 . 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 $23,200. Using the information from the requirements above, complete the 'Analysis' tab. (Enter your Accounts receivable turnover ratio in 1 decimal place and Ratio of allowance for uncollectible accounts in whole number.) Notice the dropdown below that gives the options to select the unadjusted, adjusted or post-closing trial balance. The option you choose will be the values used to populate the income statement and balance sheet tabs