The general ledger of Pop's Fireworks includes the following account balances in 2021: Accounts Debit Credit Cash $ 22,000 Accounts Receivable 43,500 Allowance for Uncollectible Accounts $ 3,000 Supplies 7,900 Notes Receivable (8%, due in 2 years) 18,000 Land 89,000 Accounts Payable 13,100 Common Stock 122,000 Retained Earnings 30,300 Service Revenue 125,600 Salaries Expense 71,300 Utilities Expense 25,400 Supplies Expense 16,900 Totals $ 294,000 $ 294,000 In addition, the following transactions occurred during 2021 and are not yet reflected in the account balances above: June 3 Provide additional services on account for $11,000. 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 $7,000. November 15 Write off customer accounts of $3,100 as uncollectible. The following information is available on December 31. Estimate that 10% of the balance of accounts receivable (after the transactions listed above) will not be collected. Accrue interest on the note receivable of $18,000, which was accepted on October 1, 2021. Interest is due each September 30.