On January 1, 2024, the general ledger of 3D Family Fireworks includes the following account balances: During January 2024 , 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. (Assume the company uses the allowance method) 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. The following information is available on January 31, 2024. 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 to split total accounts receivable into the $4,500 past due and the remaining amount not past due.) b. Supplies at the end of January total $750. 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 $35,100