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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$25,700,],[$Accounts Receivable,$14,500,],[$Allowance for Uncollectible Accounts,,$$1,700],[$Supplies$,3,400,],[$Notes Receivable $(6\%,$ due in $2$ years$),29,000,],[$Land$,77,900,],[$Accounts Payable,,$10,500],[$Common Stock,,$105,000],[$Retained Earnings,,$33,300],[$Totals$,$$$150,500,$$$150,500]]$

During January $2024,$ the following transactions occur:

January $2$ Provide services to customers for cash, $$44,100.$

January $6$ Provide services to customers on account, $$81,400.$

January $15$ Write off accounts receivable as uncollectible, $$2,200.($Assume the company uses the allowance method$)$

January $20$ Pay cash for salaries, $$32,300.$

January $22$ Receive cash on accounts receivable, $$79,000.$

January $25$ Pay cash on accounts payable, $$6,400.$

January $30$ Pay cash for utilities during January, $$14,600.$

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

a$.$ The company estimates future uncollectible accounts. The company determines $$5,900$ of accounts receivable on January $31$ are past due, and $20\%$ of these accounts are estimated to be uncollectible. The remaining accounts receivable on January $31$ are not past due, and $5\%$ of these accounts are estimated to be uncollectible. $($Hint$.$ Use the January $31$ accounts receivable balance calculated in the general ledger to split total accounts receivable into the $$5,900$ past due and the remaining amount not past due.$)$

b$.$ Supplies at the end of January total $$700.$ 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 $$34,400.$

Requirement $\backslash$begin$\{$tabular$\}\{$l$|$l$|$l$|$l$|\}$

$\backslash$hline General $\backslash$

Journal $\backslash$

Ledger

Trial Balance

$\backslash$table$[]$

Income $\backslash$

Statement

$\backslash$end$\{$tabular$\}$ Balance Sheet Analysis

Prepare the journal entries for transactions. $($If no entry is required for a particular transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$