On January $1,2024,$ the general ledger of $3$D Family Fireworks includes the following account balances: AccountsDebitCreditCash$$26,900$ Accounts Receivable$15,100$ Allowance for Uncollectible Accounts $$1,500$Supplies$4,000$ Notes Receivable $(6\%,$ due in $2$ years$)19,000$ Land$80,400$ Accounts Payable $11,000$Common Stock $99,000$Retained Earnings $33,900$Totals$$145,400$$$145,400$ During January $2024,$ the following transactions occur: January $2$Provide services to customers for cash, $$50,100.$January $6$Provide services to customers on account, $$87,400.$January $15$Write off accounts receivable as uncollectible, $$3,500.($Assume the company uses the allowance method$)$January $20$Pay cash for salaries, $$32,900.$January $22$Receive cash on accounts receivable, $$85,000.$January $25$Pay cash on accounts payable, $$7,000.$January $30$Pay cash for utilities during January, $$15,200\mathrm{.}3.$ Prepare an adjusted trial balance as of January $31,2024,$ after updating beginning balances $($above$)$ for transactions during January $($requirement $1)$ and adjusting entries at the end of January $($requirement $2).$

Can you make Adjusted Trial Balance.

No Date General Journal Debit Credit $1$ January $02$ Cash $50,100$ Service Revenue $50,1002$ January $06$ Accounts Receivable $87,400$ Service Revenue $87,4003$ January $15$ Allowance for Uncollectible Accounts $3,500$ Accounts Receivable $3,5004$ January $20$ Salaries Expense $32,900$ Cash $32,9005$ January $22$ Cash $85,000$ Accounts Receivable $85,0006$ January $25$ Accounts Payable $7,000$ Cash $7,0007$ January $30$ Utilities Expense $15,200$ Cash $15,200$

No Date General Journal Debit Credit $1$ January $31$ Bad Debt Expense $1,340$ Allowance for Uncollectible Accounts $1,3402$ January $31$ Supplies Expense $3,300$ Supplies $3,3003$ January $31$ Interest Receivable $95$ Interest Revenue $954$ January $31$ Salaries Expense $35,000$ Salaries Payable $35,000$

Please make a trial balance, income statement, balance sheet, closing enteries, and $7.$ Analyze how well $3$D Family Fireworks manages its receivables: a$-1.$ Calculate the receivables turnover ratio for the month of January. $($Hint: For the numerator, use total services provided to customers on account.$)($Round your final answer to $1$ decimal place.$)$ a$-2.$ If the industry average of the receivables turnover ratios for the month of January is $4\mathrm{.}8$ times, is the company collecting cash from customers more or less efficiently than other companies in the same industry? b$-1.$ Calculate the ratio of Allowance for Uncollectible Accounts to Accounts Receivable at the end of January. $($Round percentage to $1$ decimal place.$)$ b$-2.$ Based on a comparison of this ratio to the same ratio at the beginning of January, does the company expect an improvement or worsening in cash collections from customers on credit sales?