[The following information applies to the questions displayed below.] The general ledger of Pop's Fireworks includes the following account balances in 2021: Accounts Cash Debit Credit $ 21,200 Accounts Receivable 41,500 Allowance for Uncollectible Accounts $ 2,200 Supplies 6,700. Notes Receivable (88, due in 2 years) 10,000 Land 85,000 Accounts Payable 12,300 Common Stock 106,000 Retained Earnings 29,900 Service Revenue Salaries Expense Utilities Expense Supplies Expense 124,800 70,900 24,200 Totals 15,700 $275,200 $275,200 In addition, the following transactions occurred during 2021 and are not yet reflected in the account balances above: June June 3 Provide additional services on account for $7,000. All services on account include terms 2/10, n/30. 8 Receive cash from customers within 10 days of the services being provided on account. The customers were originally charged $5,000. November 15 Write off customer accounts of $1,500 as uncollectible. 6. Record closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet < 1 2 Record the closure of revenue accounts. Note: Enter debits before credits. Date Jan 21, 2021 General Journal Debit Credit Record entry Clear entry View general Journal > Journal entry worksheet < 1 2 Record the closure of expense accounts. Note: Enter debits before credits. Date Jan 31, 2021 General Journal Debit Credit Record entry Clear entry View general Journal