On January 1,2018, the general ledger of 3D Family Fireworks includes the following account balances: Accounts Debit Credit $ 25,100 Cash Accounts Receivable Allowance for Uncollectible Accounts Supplies Notes Receivable (8%, due in 2 years) Land Accounts Payable Common Stock 14,200 2,000 3,100 26,000 77,600 9,000 02,000 33,000 Retained Eamings Totals $146,000 $146,000 During January 2018, the following transactions occur: January 2 Provide services to customers for cash, $41,100. January 6 Provide services to customers on account, $78,400 January 15 Write off accounts receivable as uncollectible, $1,600. January 22 Receive cash on receivable, $76.000. January 25 Pay cash on accounts payable, $6,100 January 30 Pay cash for utilities during January, $14,300. The following information is available on January 31, 2018. At the end of January, $5,600 of accounts receivable are past due, and the company estimates that 20% of these accounts a not be collected. Of the receivable, the of $26.000 is considered fully collectible and therefore is not in remaining accounts receivable, the company estimates that 5% will not be collected. The note recon cluded in the estimate of u