The general ledger of Pop's Fireworks includes the following account balances in $2024$:

Accounts Debit Credit

Cash $$21,600$

Accounts Receivable $42,500$

Allowance for Uncollectible Accounts $$2,600$

Supplies $7,300$

Notes Receivable $(8\%,$ due in $2$ years$)14,000$

Land $87,000$

Accounts Payable $12,700$

Common Stock $114,000$

Retained Earnings $30,100$

Service Revenue $125,200$

Salaries Expense $71,100$

Utilities Expense $24,800$

Supplies Expense $16,300$

Totals $$284,600$ $$284,600$

In addition, the following transactions occurred during $2024$ and are not yet reflected in the account balances above:

June $3$ Provide additional services on account for $$9,000.$ All services on account include terms $2/10,$ n$/30.$

June $8$ Receive cash from customers within $10$ days of the services being provided on account. The customers were originally charged $$6,000.$

November $15$ Write off customer accounts of $$2,300$ as uncollectible.

The following information is available on December $31.$

Estimate that $10\%$ of the balance of accounts receivable $($after transactions in requirement $1)$ will not be collected. $($Hint: Use the January $31$ accounts receivable balance calculated in the general ledger to determine the total estimate of uncollectible accounts.$)$

Accrue interest on the note receivable of $$14,000,$ which was accepted on October $1,2024.$ Interest is due each September $30.$