On January $1,2024,$ the general ledger of $3$D Family Fireworks includes the following account balances:

Accounts Debit Credit

Cash $ $28,300$

Accounts Receivable $14,700$

Allowance for Uncollectible Accounts $ $1,800$

Supplies $3,100$

Notes Receivable $(6\%,$ due in $2$ years$)24,800$

Land $59,000$

Accounts Payable $5,700$

Common Stock $75,900$

Retained Earnings $46,500$

Totals $ $129,900$ $ $129,900$

During January $2024,$ the following transactions occur:

$1.$ January $2$ Provide services to customers for cash, $$30,700.$

$2.$ January $6$ Provide services to customers on account, $$79,100.$

$3.$ January $15$ Write off accounts receivable as uncollectible, $$1,100.$

$4.$ January $20$ Pay cash for salaries, $$34,400.$

$5.$ January $22$ Receive cash on accounts receivable, $$76,700.$

$6.$ January $25$ Pay cash on accounts payable, $$4,250.$

$7.$ January $30$ Pay cash for utilities during January, $$10,600.$

The following information is available on January $31,2024.$

At the end of January, $$3,900$ of accounts receivable are past due, and the company estimates that $10\%$ of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that $5\%$ will not be collected. The note receivable of $$24,800$ is considered fully collectible and therefore is not included in the estimate of uncollectible accounts.

Supplies at the end of January total $$710.$

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 $$31,000.$