Item$1625\mathrm{.}75$points ItemSkipped Check my workCheck My Work button is now enabled$2$ Item $16$ On January $1,2024,$ the general ledger of $3$D Family Fireworks includes the following account balances: AccountsDebitCreditCash$ $22,200$Accounts Receivable$11,300$Allowance for Uncollectible Accounts$$$ $1,500$Supplies$2,700$Notes Receivable $(6\%,$ due in $2$ years$)21,600$Land$57,800$Accounts Payable$5,800$Common Stock$77,200$Retained Earnings$31,100$Totals$ $115,600$$ $115,600$ During January $2024,$ the following transactions occur: $1.$ January $2$Provide services to customers for cash, $$23,500\mathrm{.}2.$ January $6$Provide services to customers on account, $$55,500\mathrm{.}3.$ January $15$Write off accounts receivable as uncollectible, $$800\mathrm{.}4.$ January $20$Pay cash for salaries, $$24,900\mathrm{.}5.$ January $22$Receive cash on accounts receivable, $$55,500\mathrm{.}6.$ January $25$Pay cash on accounts payable, $$4,340\mathrm{.}7.$ January $30$Pay cash for utilities during January, $$11,000.$ The following information is available on January $31,2024.$ At the end of January, $$3,900$ of accounts receivable are past due, and the company estimates that $25\%$ 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 $$21,600$ is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. Supplies at the end of January total $$640.$ Accrued interest revenue on notes receivable for January. Interest is expected to be received each December $31.$ Unpaid salaries at the end of January are $$24,300.$