[The following information applies to the questions displayed below.]

On January 1, 2018, the general ledger of 3D Family Fireworks includes the following account balances:

Accounts Debit Credit
Cash $ 26,300
Accounts Receivable 14,800
Allowance for Uncollectible Accounts $ 3,200
Supplies 3,700
Notes Receivable (6%, due in 2 years) 16,000
Land 80,100
Accounts Payable 8,100
Common Stock 96,000
Retained Earnings 33,600
Totals $ 140,900 $ 140,900
During January 2018, the following transactions occur:

January 2 Provide services to customers for cash, $47,100.
January 6 Provide services to customers on account, $84,400.
January 15 Write off accounts receivable as uncollectible, $2,900.
January 20 Pay cash for salaries, $32,600.
January 22 Receive cash on accounts receivable, $82,000.
January 25 Pay cash on accounts payable, $6,700.
January 30 Pay cash for utilities during January, $14,900.

1. Record each of the transactions listed above. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

the following info is for question 2-7 when needed

a. At the end of January, $4,100 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 $16,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts.
b. Supplies at the end of January total $850.
c. Accrued interest revenue on notes receivable for January. Interest is expected to be received each December 31.
d. Unpaid salaries at the end of January are $34,700.

2. Record adjusting entries on January 31 for the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

3. Prepare an adjusted trial balance as of January 31, 2018.

4. Prepare an income statement for the period ended January 31, 2018.

5. Prepare a classified balance sheet as of January 31, 2018. (Deductible amount should be indicated with by a minus sign.)

6. Record closing entries. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

7. Prepare a classified balance sheet as of January 31, 2018. (Deductible amount should be indicated with by a minus sign.)