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

Accounts	Debit	Credit
Cash	$ 25,800
Accounts Receivable	13,300
Allowance for Uncollectible Accounts		$ 1,700
Supplies	3,000
Notes Receivable (6%, due in 2 years)	24,000
Land	50,000
Accounts Payable		5,000
Common Stock		66,500
Retained Earnings		42,900
Totals	$ 116,100	$ 116,100

During January 2024, the following transactions occur:

1. January 2	Provide services to customers for cash, $28,700.
2. January 6	Provide services to customers on account, $84,100.
3. January 15	Write off accounts receivable as uncollectible, $1,100.
4. January 20	Pay cash for salaries, $34,300.
5. January 22	Receive cash on accounts receivable, $76,400.
6. January 25	Pay cash on accounts payable, $3,950.
7. January 30	Pay cash for utilities during January, $10,000.

The following information is available on January 31, 2024.

1. At the end of January, $3,600 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 $24,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts.
2. Supplies at the end of January total $600.
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 $28,700.

Complete this question by entering your answers in the tabs below. Prepare the journal entries for transactions. Note: If no entry is required for a particular transaction/event, select "No journal entry required" in the first accou Using the information from the requirements above, complete the 'Analysis' tab. Note: Enter your Accounts receivable turnover ratio in 1 decimal place and Ratio of allowance for uncollectible accounts in whole percentage