On January 1, 2024, the general ledger of 3D Family Fireworks includes the following account balances: Accounts Debit Credit Cash $27,700 Accounts Receivable 15,500 Allowance for Uncollectible Accounts $1,700 Supplies 4,400 Notes Receivable (6%, due in 2 years) 23,000 Land 80,800 Accounts Payable 12,400 Common Stock 103,000 Retained Earnings 34,300 Totals $151,400 $151,400 During January 2024, the following transactions occur: January 2 Provide services to customers for cash, $54,100. January 6 Provide services to customers on account, $91,400. January 15 Write off accounts receivable as uncollectible, $4,300. (Assume the company uses the allowance method) January 20 Pay cash for salaries, $33,300. January 22 Receive cash on accounts

The following information is available on January 31, 2024. a. The company estimates future uncollectible accounts. The company determines $4,800 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 $4,800 past due and the remaining amount not past due.) b. Supplies at the end of January total $900. 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 $35,400.