On January 1, 2024, the general ledger of 3D Family Fireworks includes the following account balances:

Accounts	Debit	Credit
Cash	$26,700
Accounts Receivable	15,000
Allowance for Uncollectible Accounts		$1,500
Supplies	3,900
Notes Receivable (6%, due in 2 years)	18,000
Land	80,300
Accounts Payable		10,600
Common Stock		98,000
Retained Earnings		33,800
Totals	$143,900	$143,900

During January 2024, the following transactions occur:

January 2		Provide services to customers for cash, $49,100.
January 6		Provide services to customers on account, $86,400.
January 15		Write off accounts receivable as uncollectible, $3,300. (Assume the company uses the allowance method)
January 20		Pay cash for salaries, $32,800.
January 22		Receive cash on accounts receivable, $84,000.
January 25		Pay cash on accounts payable, $6,900.
January 30		Pay cash for utilities during January, $15,100.

The following information is available on January 31, 2024. a. The company estimates future uncollectible accounts. The company determines $4,300 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 to split total accounts receivable into the $4,300 past due and the remaining amount not past due.) b. Supplies at the end of January total $950. All other supplies have been used. 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 $34,900.

can you please create the journal entry for closing revenue and expense accounts according to the given information

Journal entry worksheet 1 6 7 8 9 Record the entry to close the expense accounts. Note: Enter debits before credits. Journal entry worksheet (1) ,6 8 9 Record the entry to close the revenue accounts. Note: Enter debits before credits