[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, $48,160. January 6 Provide services to customers on account, $85,480. January 15. Write off accounts receivable as uncollectible, $3,100. (Assume the company uses the allowance method) January 28 Pay cash for salaries, $32,700. January 22 Receive cash on accounts receivable, $83,069. January 25 Pay cash on accounts payable, $6,800. January 30 Pay cash for utilities during January, $15,0e0. Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. Required information Record the entry to close the expense accounts. Note: Enter debits before credits