Prepare the following 13 journal entries for the following transactions:

1. Jan 02 Provide services to customers for cash, $29,800

2. Jan 06 Provide services to customers on account, $87,300

3. Jan 15 Write off accounts rec. as uncollectible $1,200

4. Jan 20 Pay cash for salaries $37,400

5. Jan 22 Receive cash on accounts receivable $83,300

6. Jan 25 Pay cash on accounts pay. $4,410

7. Pay cash for utilities during Jan $11,000

8. Jan 31 At the end of January, $4,000 of accounts receivable are past due, and the company estimates that 20% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 5% will not be collected. The note receivable of $20,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts.

9. Jan 31 Supplies at the end of Jan total $660

10. Jan 31 Accrued interest revenue on notes receivable for January. Interest is expected to be received each December 31.

11. Jan 31 Unpaid salaries at the end of January are $28,800.

12. Jan 31 Record the closure revenue accounts

13. Jan 31 Record the closure expense accounts

portunity 10 Saved On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Credit Debit $ 27,400 15,700 $ 1,900 Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Supplies Notes Receivable (6%, due in 2 years) Land Accounts Payable Common Stock Retained Earnings Totals 3,400 27,200 57, 700 5,700 75,800 48,000 $131,400 $131,400 During January 2021, the following transactions occur: 1. January 2 Provide services to customers for cash, $29,800. 2. January 6 Provide services to customers on account, $87,300. 3. January 15 Write off accounts receivable as uncollectible, $1,200. 4. January 20 Pay cash for salaries, $37,400. 5. January 22 Receive cash on accounts receivable, $83,300. 6. January 25 Pay cash on accounts payable, $4,410. 7. January 30 Pay cash for utilities during January, $11,100. The following information is available on January 31, 2021. 8. At the end of January, $4,000 of accounts receivable are past due, and the company estimates that 20% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 5% will not be collected. The note receivable of $20,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. 9. Supplies at the end of January total $660. 10. Accrued interest revenue on notes receivable for January. Interest is expected to be received each December 31. 11. Unpaid salaries at the end of January are $28,800