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

Accounts	Debit	Credit
Cash	$ 27,400
Accounts Receivable	15,700
Allowance for Uncollectible Accounts		$ 1,900
Supplies	3,400
Notes Receivable (6%, due in 2 years)	27,200
Land	57,700
Accounts Payable		5,700
Common Stock		75,800
Retained Earnings		48,000
Totals	$ 131,400	$ 131,400

At the end of January, $4,000 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 $27,200 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts

Question: Post the following journal entry:

Date	General Journal	Debit	Credit
January 31	Bad Debt Expense	????
	Allowance for uncollectible accounts		????

Updated with January transactions:

During January 2024, the following transactions occur:

1. January 2	Provide services to customers for cash, $29,800.
2. January 6	Provide services to customers on account, $87,300.
3. January 15	Write off accounts receivable as uncollectible, $1,200.
4. January 20	Pay cash for salaries, $37,400.
5. January 22	Receive cash on accounts receivable, $83,300.
6. January 25	Pay cash on accounts payable, $4,410.
7. January 30	Pay cash for utilities during January, $11,100.