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 Debit Credit $ 22,300 11,600 $ 1,500 2,700 21,600 51,400 Common Stock Retained Earnings. Totals 5,100 68,000 35,000 $ 109,600 $ 109,600 During January 2024, the following transactions occur 1. January 2 Provide services to customers for cash, $23,900. 2. January 6 Provide services to customers on account, $65,700. 3. January 15 Write off accounts receivable as uncollectible, $900. 4. January 20 Pay cash for salaries, $28,000. 5. January 22 Receive cash on accounts receivable, $62,400. 6. January 25 Pay cash on accounts payable, $3,950. 7. January 30 Pay cash for utilities during January, $10,100. The following information is available on January 31, 2024. 8. At the end of January. $3,500 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 $21,600 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. 9. Supplies at the end of January total $720. 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 $24,100