On January 1, 2024, the general ledger of 3D Family Fireworks includes the following account balances: Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Supplies Notes Receivable (6%, due in 2 years) Land Accounts Payable Common Stock Retained Earnings Totals During January 2024, the following transactions occur: Debit Credit $ 23,900 13,600 $1,400 2,500 20,000 77,000 7,200 96,000 $ 137,000 32,400 $157,000 1. January 2 Provide services to customers for cash, $35,100. 2. January 6 Provide services to customers on account, $72,400. 3. January 15 Write off accounts receivable as uncollectible, $1,000. 4. January 20 Pay cash for salaries, $31,400. 5. January 22 Receive cash on accounts receivable, $70,000. 6. January 25 Pay cash on accounts payable, $5,500. 7. January 30 Pay cash for utilities during January, $13,700. The following information is available on January 31, 2024. 8. At the end of January, $5,000 of accounts receivable are past due, and the company estimates that 20% 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 $20,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. 9. Supplies at the end of January total $700. 10. 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 $33,500.