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

Accounts	Debit				Credit
Cash	$	24,500
Accounts Receivable		13,900
Allowance for Uncollectible Accounts					$	1,400
Supplies		2,800
Notes Receivable (6%, due in 2 years)		23,000
Land		77,300
Accounts Payable						8,400
Common Stock						99,000
Retained Earnings						32,700
Totals	$	141,500			$	141,500

During January 2021, the following transactions occur:

January		2		Provide services to customers for cash, $38,100.
January		6		Provide services to customers on account, $75,400.
January		15		Write off accounts receivable as uncollectible, $1,200.
January		20		Pay cash for salaries, $31,700.
January		22		Receive cash on accounts receivable, $73,000.
January		25		Pay cash on accounts payable, $5,800.
January		30		Pay cash for utilities during January, $14,000.

a. The company estimates future uncollectible accounts. The company determines $5,300 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 $850. 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 $33,800. 2. Record adjusting entries on January 31 for the above transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) 3. Prepare an adjusted trial balance as of January 31, 2021.

4. Prepare an income statement for the period ended January 31, 2021.

5. Prepare a classified balance sheet as of January 31, 2021. (Deductible amount should be indicated with by a minus sign.)

6. Record closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)

7. Analyze how well 3D Family Fireworks manages its receivables: a-1. Calculate the receivables turnover ratio for the month of January (Hint: For the numerator, use total services provided to customers on account). (Round your final answer to 1 decimal place.) b-1. Calculate the ratio of Allowance for Uncollectible Accounts to Accounts Receivable at the end of January. (Round your final answer to 1 decimal place.)