[The following information applies to the questions displayed below.]

On January 1, 2018, the general ledger of ACME Fireworks includes the following account balances:

Accounts	Debit			Credit
Cash	$	26,700
Accounts Receivable		49,400
Allowance for Uncollectible Accounts				$	5,800
Inventory		21,600
Land		62,000
Equipment		23,000
Accumulated Depreciation					3,100
Accounts Payable					30,100
Notes Payable (6%, due April 1, 2019)					66,000
Common Stock					51,000
Retained Earnings					26,700
Totals	$	182,700		$	182,700

During January 2018, the following transactions occur: January 2. Sold gift cards totaling $11,200. The cards are redeemable for merchandise within one year of the purchase date. January 6. Purchase additional inventory on account, $163,000. January 15. Firework sales for the first half of the month total $151,000. All of these sales are on account. The cost of the units sold is $81,800. January 23. Receive $127,000 from customers on accounts receivable. January 25. Pay $106,000 to inventory suppliers on accounts payable. January 28. Write off accounts receivable as uncollectible, $6,400. January 30. Firework sales for the second half of the month total $159,000. Sales include $13,000 for cash and $146,000 on account. The cost of the units sold is $87,500. January 31. Pay cash for monthly salaries, $53,600.

2. At the end of January, $27,000 of accounts receivable are past due, and the company estimates that 30% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 4% will not be collected. 2. Record the adjusting entries on January 31 for the above transactions.

(i am having trouble getting the correct amount for the bad debt expense and allowance for uncollectible accounts)