[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. Journal entry worksheet 1 2 > Record the closing entry for revenue. Note: Enter debits before credits. Date General Joumal Debit Credit January 31 Record entry Clear entry View general joumal Journal entry worksheet Record the closing entry for expenses. Note: Enter debits before credits. Date General Journal Debit Credit January 31 Record entry Clear entry View general joumal