Please Show how to do part b that talks about future uncollectible accounts

On January 1, 2022, the general ledger of Boomer Company includes the following account balances: Credit Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Debit $ 25,400 46,800 $ 4,500 Inventory 20,300 49,000 16,500 Land Land Equipment Accumulated Depreciation Accounts Payable Notes Payable (6%, due April 1, Year 2) Common Stock Retained Earnings Totals 1,800 28,800 53,000 38,000 31,900 $158,000 $158,000 During January, 2022, the following transactions occur: January 2 Sold gift cards totaling $8,600. The cards are redeemable for merchandise within one year of the purchase date. January 6 Purchased additional inventory on account, $150,000. January 15 Recorded sales for the first half of the month of $138,000. All of these sales are on account. The cost of the units sold is $75,300. January 23 Received $125,700 from customers on accounts receivable. January 25 Paid $93,000 to inventory suppliers on accounts payable. January 28 Wrote off accounts receivable as uncollectible, $5,100. (Hint: see an example of this entry on p. 58 of the notes.) January 30 Recorded sales for the second half of the month of $146,000. $18,000 of the sales were made for cash and $128,000 were on account. The cost of the units sold is $81,000. (Hint: entry will have 2 debits and 1 credit.) January 31 Paid cash for monthly salaries, $52,300. The following information is available on January 31. a. Depreciation on the equipment for the month of January is calculated using the straight-line method. At the time the equipment was purchased, the company estimated a residual value of $3,300 and a two-year service life. b. The company estimated future uncollectible accounts and recorded Bad Debt Expense. The company determined $14,000 of accounts receivable on January 31 were past due, and 30% 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: Make an aging schedule using the ending balance in Accounts Receivable (from the general ledger) like we did on p. 60 of the Ch 5 notes to determine the total estimated uncollectible accounts. Record an adjusting entry for the difference between the 1) total estimated uncollectible accounts and 2) current balance in the Allowance account (from the general ledger).] c. Accrued interest expense on notes payable for January. d. Accrued income taxes at the end of January are $13,300. e. By the end of January, $3,300 of the gift cards sold on January 2 were redeemed (ignore cost of goods sold). Journal entry worksheet