On January 1, 2024, the general ledger of 3D Family Fireworks includes the following account balances: Accounts Debit Credit Cash $26,100 Accounts Receivable 14,700 Allowance for Uncollectible Accounts $1,400 Supplies 3,600 Notes Receivable (6%, due in 2 years) 15,000 Land 80,000 Accounts Payable 9,500 Common Stock 95,000 Retained Earnings 33,500 Totals $139,400 $139,400 During January 2024, the following transactions occur: January 2 Provide services to customers for cash, $46,100. January 6 Provide services to customers on account, $83,400. January 15 Write off accounts receivable as uncollectible, $2,500. (Assume the company uses the allowance method) January 20 Pay cash for salaries, $32,500. January 22 Receive cash on accounts re