Required Information The following infarmaion applies tothe questions dksplayed below] On January 1, 2021, the general ledger of 3D Family Fireworks Includes the following account balances: Accounts Debit redit Cash 23,900 Accounts Receivable 13,60 Allowance for Uncollectible Accounts 1,488 Supplies Notes Receivable (, due in 2 years) 2,s8e 28, 77,00e Land Accounts Payable 7,280 Common stock 96,ee8 Ret ained Earnings 32,400 $137,000 $137,e8 Totals During January 2021, the followingtransactlons occur January 2 Prouide seruices to customers for cash, $35,1 6 Prouide services to customers on account, $72,400 Jnuary January 15 rite off accounts receiuable as uncollectible, $1,00a. January 29 Pay cash for salaries, $31,40 January 22 Receive cash on accounts receivable, $79,00 January 25 Pay cash on accounts payable, $5,589 January 3Pay cash for utilities during January, $13,7 a. The company estlmates future uncollectlble accounts. The company determines $5,000 of accounts recelvable on January 31 are past due, and 20% of these accounts are estimated to be uncollectible. The remalning accounts recelvable on January 31 are not past due, and 5% of these accounts are estimated to be uncollectible. (Hint: Use the January 31 accounts recelvable balance calculated In the general ledger.) b. Supplies at the end of January total $700 c. Accrued Interest revenue on notes recelvable for January. Interest Is expected to be recelved each December 31. d. Unpald salarles at the end of January are $33.500 2. Record adjusting entrles on January 31 for the above transactlons. lf no entry s requlred for a particular trensactlon/event, select "No Journal Entry Required" In the first eccount fleld. Answer is complete but not entirely correct. No Date General Journal Debit redit 1 January 31 Allowance for Uncollectible Accounts 1,200 Accounts Rece ivable 1,200 January 31 2 Supplies Expense 3,200 Cash 3,200 1,200 January 31 Interest Receivable Cash X 1,200 Salaries Expense 4 January 31 33,500 Salaries Payable 33,500