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Required information

$[$The following information applies to the questions displayed below.$]$

On January $1,2024,$ the general ledger of $3$D Family Fireworks includes the following account balances:

During January $2024,$ the following transactions occur:

January $2$ Provide services to customers for cash, $$42,100.$

January $6$ Provide services to customers on account, $$79,400.$

January $15$ Write off accounts receivable as uncollectible, $$1,800.($Assume the company uses the allowance method$)$

January $20$ Pay cash for salaries, $$32,100.$

January $22$ Receive cash on accounts receivable, $$77,000.$

January $25$ Pay cash on accounts payable, $$6,200.$

January $30$ Pay cash for utilities during January, $$14,400.$

Prepare an adjusted trial balance as of January $31,2024,$ after updating beginning balances $($above$)$ for transactions during January

$($requirement $1)$ and adjusting entries at the end of January $($requirement $2).$