On Jisnaary 1, 2021, the generat ledger of 30 Family Firevorks includes the following eccount baiances During January 2021, the following transactions accurt Sansary. 2 Provide aervices to cuetoners for cash, 150,100 . January 15 Mater off aceounts receivable an uncollectible, 53,500. January 20 pay eash for salaries, $32,900. January. 22 . Heceive eak on accosanti receivable, 585,000. January 25 pay cath on aceounts payable. 57,000. Januaty 30 - Day cash for afi1dties durieg January, 13,200. The following information is available on January 31, 2021. a. At the end of January, $4,400 of accounts recelvable are past due, and the company estimates that 20% of these accounts will not be collected. Of the remaining accounts recelvable, the comparty estimates that 59 will not be collected. The note teceivable of $19,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. b. 5 upplies at the end of dantary total $700. c. Accrued interest revenue on notos receivable for January. Interest is expected to be recelved each December 31 . d. Unpaid salaries at the end of danuary are $35,000. Journal entry worksheet Provide services to customers for cash, $50,100. Note: Enter debits before credits. Journal entry worksheet Provide services to customers on account, $87,400. Note: Enter debits before credits. Journal entry worksheet 56 Write off accounts receivable as uncollectible, $3,500. Note: Enter debits before credits. Journal entry worksheet Pay cash for salaries, $32,900. Note: Enter debits before credits. Journal entry worksheet Receive cash on accounts receivable, $85,000. Note: Enter debits before credits. Journal entry worksheet 5 Pay cash on accounts payable, $7,000. Note: Enter debits before credits. Journal entry worksheet Pay cash for utilities during January, $15,200. Note: Enter debits before credits. Journal entry worksheet Record the adjusting entry for uncollectible accounts. Note: Enter debits before credits. urnal entry worksheet 1 ecord the adjusting entry for supplies. e: Enter debits before credits. Journal entry worksheet Record the adjusting entry for interest. Note: Enter debits before credits. Journal entry worksheet 6 7 8 Record the adjusting entry for salaries. Note: Enter debits before credits. Journal entry worksheet Record the closing entry for revenue. Note: Enter debits before credits. urnal entry worksheet 6 8 Record the closing entry for expenses. te: Enter debits before credits