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 (68, due in 2 years) Land Accounts Payable Debit Credit $26,700 15,000 $1,500 3,900 18,000. 80,300 10,600 Common Stock Retained Earnings 98,000 33,800 Totals $143,900 $143,900 During January 2024, the following transactions occur: Provide services to customers for cash, $49,100. Provide services to customers on account, $86,400. January 21 January 6 January 15 January 20 January 22 Write off accounts receivable as uncollectible, $3,300. (Assume the Tompany uses the allowance method) Pay cash for salaries, $32,800. 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.