[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:

Accounts	Debit	Credit
Cash	$25,100
Accounts Receivable	14,200
Allowance for Uncollectible Accounts		$1,600
Supplies	3,100
Notes Receivable (6%, due in 2 years)	26,000
Land	77,600
Accounts Payable		9,400
Common Stock		102,000
Retained Earnings		33,000
Totals	$146,000	$146,000

During January 2024, the following transactions occur:

January 2		Provide services to customers for cash, $41,100.
January 6		Provide services to customers on account, $78,400.
January 15		Write off accounts receivable as uncollectible, $1,600. (Assume the company uses the allowance method)
January 20		Pay cash for salaries, $32,000.
January 22		Receive cash on accounts receivable, $76,000.
January 25		Pay cash on accounts payable, $6,100.
January 30		Pay cash for utilities during January, $14,300.

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 $5,600 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 $5,600 past due and the remaining amount not past due.) b. Supplies at the end of January total $1,000. 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 $34,100.

debit credit

1. january 31 bad debt expense ?#

allowance for uncollectables ?#

2. january 31 supplies expense 2,100

supplies 2,100

3.january 31 interest receivable ?#

interest revenue ?#

4. january 31 salaries expense 34,100

salaries payable 34,100