On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Accounts Debit Credit Cash $27,500 Accounts Receivable 15,400 Allowance for Uncollectible Accounts $ 4,400 Supplies 4300 Notes Receivable (6%, due in 2 years) 22,000 Land 80,700 Accounts Payable 9,300 Common Stock 102,000 Retained Earnings 34,200Totals During January 2021, the following transactions occur:January 2 Provide services to customers for cash, $53,100 January 6 Provide services to customers on account, $90,400. January 15 Write off accounts receivable as uncollectible, $4,100. January 20 Pay cash for salaries, $33,200 January 22 Receive cash on accounts receivable, $88,000 January 25 Pay cash on accounts payable, $7,300 January 30 Pay cash for utilities during January, $15,500.The following information is available on January 31, 2018. a. The company estimates future uncollectible accounts. The company determines $4,700 of accounts receivable on January 31 are past due, and 20% of these accounts are estimated to be uncollectible. The remaining accounts receivable on January 31 are not past due, and 5% of these accounts are estimated to be uncollectible. (Hint: Use the January 31 accounts receivable balance calculated in the general ledger.) 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 $35,300