I cannot figure out the correct adjusted entry and amount for the question saying: "At the end of January, $31000 of accounts receivable are past due, and the company estimates that 30% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 4% will not be collected."

Thank you for the help

On January 1, 2018, the general ledger of ACME Fireworks includes the following account balances: Debit Credit $ 27100 Cash Accounts Receivable Allowance for Uncollectible Accounts Inventory Land Equipment Accumulated Depreciation Accounts Payable Notes Payable (6%, due April 1, 2019) Common Stock Retained Earnings 50,200 $ 6,200 22,000 66,000 25,000 3,500 30,500 70,000 55,000 25,100 Totals $190,300 $190,300 During January 2018, the following transactions occur: January 2. Sold gift cards totaling $12,000. The cards are redeemable for merchandise within one year of the purchase date. January 6. Purchase additional inventory on account, $167,000. January 15. Firework sales for the first half of the month total $155,000. All of these sales are on account. The cost of the units sold is $83,800. January 23. Receive $127,400 from customers on accounts receivable January 25. Pay $110,000 to inventory suppliers on accounts payable. January 28. Write off accounts receivable as uncollectible, $6,800 January 30. Firework sales for the second half of the month total $163,000. Sales include $17,000 for cash and $146,000 on account. The cost of the units sold is $89,500 January 31. Pay cash for monthly salaries, $54,000