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: January 2 Provide services to customers for cash, $55,100. January 6 Provide services to customers on account, $92,400. January 15 Write off accounts receivable as uncollectible, $4,500. (Assume the company uses the allowance method) January 20 Pay cash for salaries, \$33,400 January 22 Receive cash on accounts receivable, $90,000. January 25 Pay cash on accounts payable, $7,500. January 30 Pay cash for utilities during January, $15,700. 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 $4,900 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 $4,900 past due and the remaining amount not past due.) b. Supplies at the end of January total $950. 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 $35,500. Journal entry worksheet The company estimates future uncollectible accounts. The company determines $4,900 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 Note: Enter debits before credits. Journal entry worksheet Supplies at the end of January total $950. Record the adjusting entry for supplies. Note: Enter debits before credits. Journal entry worksheet Accrued interest revenue on notes receivable for January. Interest is expected to be received each December 31 . Record the adjusting entry for interest. Note: Enter debits before credits. Journal entry worksheet Unpaid salaries at the end of January are $35,500. Record the adjusting entry for salaries. Note: Enter debits before credits