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On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances:

Accounts	Debit				Credit
Cash	$	26,300
Accounts Receivable		14,800
Allowance for Uncollectible Accounts					$	3,200
Supplies		3,700
Notes Receivable (6%, due in 2 years)		16,000
Land		80,100
Accounts Payable						8,100
Common Stock						96,000
Retained Earnings						33,600
Totals	$	140,900			$	140,900

During January 2021, the following transactions occur:

January		2		Provide services to customers for cash, $47,100.
January		6		Provide services to customers on account, $84,400.
January		15		Write off accounts receivable as uncollectible, $2,900.
January		20		Pay cash for salaries, $32,600.
January		22		Receive cash on accounts receivable, $82,000.
January		25		Pay cash on accounts payable, $6,700.
January		30		Pay cash for utilities during January, $14,900.

a. The company estimates future uncollectible accounts. The company determines $4,100 of accounts receivable on January 31 are past due, and 20% 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: Use the January 31 accounts receivable balance calculated in the general ledger.) b. Supplies at the end of January total $850. c. Accrued interest revenue on notes receivable for January. Interest is expected to be received each December 31. d. Unpaid salaries at the end of January are $34,700. 2. Record adjusting entries on January 31 for the above transactions. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)