Required information [The following information applies to the questions displayed below.] On January 1, 2024, the general ledger of 3D Family Fireworks includes the following account balances: During January 2024 , the following transactions occur: 2. Record adjusting entries on January 31. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) a. The company estimates future uncollectible accounts. The company determines $4,800 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 to split total accounts receivable into the $4,800 past due and the remaining amount not past due.) b. Supplies at the end of January total $900. All other supplies have been used. 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 $35,400. January 25 Pay cash on on accounts receivable, $89,000 January 30 Pay cash for accounts payable, $7,400. cash for utilities during January, $15,600. 3. Prepare an adjusted trial balance as of January 31,2024 , after updating beginning balances (above (requirement and adjusting entries at the end of January (requirement 2 )