On January $1,2024,$ the general ledger of $3$D Family Fireworks includes the following account balances:During January $2024,$ the following transactions occur:January $2$January $6$January $15$Provide services to customers for cash, $$49,100.$Provide services to customers on account, $$86,400.$Write off accounts receivableas uncollectible, $$3,300.($Assume the company uses the allowance methodJanuary $20$January $22$January $25$Pay cash for salaries, $$32,800.$Receive cash on accounts receivable, $$84,000.$Pay cash on accountspayable, $$6,900.$January $30$ Pay cash for utilities during January, $$15,100.$The following information is available on January $31,2024.$a$.$ The company estimates future uncollectible accounts. The company determines $$4,300$ 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 $$4,300$ past due and the remaining amount not past due.$)$b$.$ Supplies at the end of January total $$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 $$34,900.$