[The following information applies to the questions displayed below.] On January 1, Year 1, the general ledger of a company includes the following account balances: Accounts Debit Credit Cash $ 26,300 Accounts Receivable 14,800 Allowance for Uncollectible Accounts $ 1,450 Supplies 3,700 Notes Receivable (6%, due in 2 years) 16,000 Land 80,100 Accounts Payable 9,850 Common Stock 96,000 Retained Earnings 33,600 Totals $140,900 $140,900 During January Year 1, the following transactions occur: January 2. Provide services to customers for cash, $47,100. January 6 Provide services to customers on account, $84,400. January 15 Write off accounts receivable as uncollectible, $2,900. January 20 Pay cash for salaries, $32,600. January 22 Receive cash on accounts receivable, $82,000. January 25 Pay cash on accounts payable, $6,700. January 30 Pay cash for utilities during January, $14,900. January 31, Year 1 Debit Credit Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Supplies Notes Receivable Land Accounts Payable Common Stock Retained Earnings Service Revenue Salaries Expense Bad Debt Expense Utilities Expense Supplies Expense Interest Receivable Interest Revenue Salaries Payable $ 0 S Totals 0