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Required information (The following information applies to the questions displayed below.) On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Accounts Debit Credit Cash $ 27,500 Accounts Receivable 15,400 Allowance for Uncollectible Accounts $ 4,400 Supplies 4,300 Notes Receivable (6%, due in 2 years) 22,000 Land 80,700 Accounts Payable 9,300 Common Stock 102,000 Retained Earnings 34,200 Totals $149,900 $149,900 During January 2021, the following transactions occur: January 2 Provide services to customers for cash, $53,100. January 6 Provide services to customers on account, $90,400. January 15 Write oft accounts receivable as uncollectible, $4,100. January 20 Pay cash for salaries, $33,200. January 22 Receive cash on accounts receivable, $88,000. January 25 Pay cash on accounts payable, $7,300. January 30 Pay cash for utilities during January, $15,500. b-1. Calculate the ratio of Allowance for Uncollectible Accounts to Accounts Receivable at the end of January (Round your final answer to 1 decimal place.) Allowance for Uncollectible Accounts ratio 03