On January $1,2024,$ the general ledger of a company includes the following account balances:

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AccountsDebitCreditCash$$26,100$Accounts Receivable$14,700$Allowance for Uncollectible Accounts$$$$1,400$Supplies$3,600$Notes Receivable $(6\%,$ due in $2$ years$)15,000$Land$80,000$Accounts Payable$9,500$Common Stock$95,000$Retained Earnings$33,500$Totals$$139,400$$$139,400$

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During January $2024,$ the following transactions occur:

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January $2$Provide services to customers for cash, $$46,100.$January $6$Provide services to customers on account, $$83,400.$January $15$Write off accounts receivable as uncollectible, $$2,500.($Assume the company uses the allowance method$)$January $20$Pay cash for salaries, $$32,500.$January $22$Receive cash on accounts receivable, $$81,000.$January $25$Pay cash on accounts payable, $$6,600.$January $30$Pay cash for utilities during January, $$14,800.$

Record adjusting entries on January $31.($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$

a$.$ The company estimates future uncollectible accounts. The company determines $$4,000$ of accounts receivable on January $31$ are past due, and $20\%$ of these accounts are estimated to be uncollectible. The remaining accounts receivable on January $31$ are not past due, and $5\%$ of these accounts are estimated to be uncollectible. $($Hint: Use the January $31$ accounts receivable balance calculated in the general ledger to split total accounts receivable into the $$4,000$ past due and the remaining amount not past due.$)$

b$.$ Supplies at the end of January total $$800.$ 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 $$34,600.$