what is the general journal entry on january 31st for bad debt expense and allowance for uncollectibale accounts, what are the steps to calculate it?

On January 1, 2024, the general ledger of 3D Family Fireworks includes the following account balances: Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Supplies: Notes Receivable (6%, due in 2 years) Land Accounts Payable Common Stock Retained Earnings Totals During January 2024, the following transactions occur Debit $ 21,100 Credit 10,900 $1,400 2,500 20,000 54,700 5,500 73,300 29,000 $ 109,200 $ 109,200 1. January 2 Provide services to customers for cash, $24,000. 2. January 6 Provide services to customers on account, $67,500. 3. January 15 Write off accounts receivable as uncollectible, $900. 4. January 20 Pay cash for salaries, $28,000. 5. January 22 Receive cash on accounts receivable, $62,400. 6. January 25 Pay cash on accounts payable, $4,160. 7. January 30 Pay cash for utilities during January, $10,800. The following information is available on January 31, 2024 8. At the end of January, $3,900 of accounts receivable are past due, and the company estimates that 20% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 5% will not be collected. The note receivable of $20,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. 9. Supplies at the end of January total $660 10. Accrued interest revenue on notes receivable for January Interest is expected to be received each December 31. 11. Unpaid salaries at the end of January are $23.300.