On january 1, 2018, the general ledger of a company includes the following account balances:

accounts debit credit
cash $ 71,000
accounts receivable 41,000
allowance for uncollectible accounts $ 5,000
inventory 31,000
building 71,000
accumulated depreciation 11,000
land 201,000
accounts payable 21,000
notes payable (9%, due in 3 years) 34,000
common stock 101,000
retained earnings 243,000
totals $ 415,000 $ 415,000

the company accounts for all inventory transactions using the perpetual fifo method. purchases and sales of inventory are recorded using the gross method for cash discounts. the $42,000 beginning balance of inventory consists of 350 units, each costing $120. during january 2018, the company had the following transactions:

during january 2018, the following transactions occur:

january 2 lent $21,000 to an employee by accepting 6% note due in six months.
january 5 purchased 3,600 units of inventory on account for $468,000 ($130 each) with terms 1/10, n/30.
january 8 returned 110 defective units of inventory purchased on january 5.
january 15 sold 3,400 units of inventory on account for $510,000 ($150 each) with terms 2/10, n/30.
january 17 customers returned 300 units sold on january 15. these units are placed in inventory to be sold in the future.
january 20 received cash from customers on accounts receivable. this amount includes $37,000 from 2017 plus amount receivable on sale of 2,800 units sold on january 15.
january 21 wrote off remaining accounts receivable from 2017.
january 24 paid on accounts payable. the amount includes the amount owed at the beginning of the period plus the amount owed from purchase of 3,200 units on january 5.
january 28 paid cash for salaries during january, $29,000.
january 29 paid cash for utilities during january, $11,000.
january 30 paid dividends, $4,000.

the following information is available on january 31, 2018.

of the remaining accounts receivable, the company estimates that 10% will not be collected.

accrued interest income on notes receivable for january.

accrued interest expense on notes payable for january.

accrued income taxes at the end of january for $5,100.

depreciation on the building, $2,100.

i need with the following:

the journal entry: of the remaining accounts receivable, the company estimates that 10% will not be collected.