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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$24,900,],[$Accounts Receivable,$14,100,],[$Allowance for Uncollectible Accounts

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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$24,900,],[$Accounts Receivable,$14,100,],[$Allowance for Uncollectible Accounts,,$$1,600],[$Supplies$,3,000,],[$Notes Receivable $(6\%,$ due in $2$ years$),25,000,],[$Land$,77,500,],[$Accounts Payable,,$9,000],[$Common Stock,,$101,000],[$Retained Earnings,,$32,900],[$Totals$,$$$144,500,$$$144,500]]$

During January $2024,$ the following transactions occur:The following information is available on January $31,2024.$a$.$ The company estimates future uncollectible accounts. The company determines $$5,500$ of accounts receivable on January $31$ are past due, and $20\%$ of these accounts are estimated to be uncollectible. The remaining accounts receivable on January $31$ are not past due, and $5\%$ of these accounts are estimated to be uncollectible. $($Hint$.$ Use the January $31$ accounts receivable balance calculated in the general ledger to split total accounts receivable into the $$5,500$ past due and the remaining amount not past due.$)$b$.$ Supplies at the end of January total $$950.$ All other supplies have been used.c$.$ Accrued interest revenue on notes receivable for January. Interest is expected to be received each December $31.$d$.$ Unpaid salaries at the end of January are $$34,000.$

$\backslash$table$[[$Requirement$,\backslash$table$[[$General$],[$Journal$]],\backslash$table$[[$General$],[$Ledger$]],$Trial Balance,$\backslash$table$[[$Income$],[$Statement$]],$Balance Sheet,Analysis$]]$

Record each of the transactions listed above in the 'General Journal' tab $($these are shown as items $1$ to $7).$ Review the 'General Ledger' and the 'Trial Balance' tabs to see the effect of the transactions on the account balances.

Record the adjusting entries in the 'General Journal' tab $($these are shown as items $8$ to $11).$

Review the adjusted 'Trial Balance' as of January $31,2024,$ in the 'Trial Balance' tab.

Prepare an income statement for the period ended January $31,2024,$ in the 'Income Statement' tab.

Prepare a classified balance sheet as of January $31,2024$ in the 'Balance Sheet' tab.

Record the closing entries in the 'General Journal' tab $($these are shown as items $12$ and $13).$

Using the information from the requirements above, complete the 'Analysis' tab.