what is this wrong answer?

On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Credit Debit $ 25,300 14,300 $ 2,200 Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Supplies Notes Receivable (64, due in 2 years) Land Accounts Payable Common Stock Retained Earnings Totals 3,200 27,000 77,700 9,200 103,000 33, 100 $147,500 == $147,500 During January 2021, the following transactions occur: January 2 Provide services to customers for cash, $42,100. January 6 Provide services to customers on account, $79,400. January 15 Write off accounts receivable as uncollectible, $1,800. January 20 Pay cash for salaries, $32,100. January 22 Receive cash on accounts receivable, $77,000. January 25 Pay cash on accounts payable, $6,200. January 30 Pay cash for utilities during January, $14,400. The following information is available on January 31, 2021. a. At the end of January, $5,700 of accounts receivable are past due, and the company estimates that 20% of these accounts will not be collected. Of the remaining accounts receivable, the company estimates that 5% will not be collected. The note receivable of $27,000 is considered fully collectible and therefore is not included in the estimate of uncollectible accounts. b. Supplies at the end of January total $600. 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 $34,200. Answer is not complete. . Requirement General Journal General Ledger Trial Balance Income Statement 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.) No Date General Journal Credit Debit 42.100 1 1 Jan 02, 2021 Cash Service Revenue 42,100 2 Jan 06, 2021 79.400 Accounts Receivable Service Revenue 79,400 3 3 Jan 15, 2021 1,800 Allowance for Uncollectible Accounts Accounts Receivable 1,800 4 Jan 20, 2021 32.100 Salaries Expense Cash sal 32,100 5 Jan 22, 2021 Cash 77.000 Accounts Receivable 77,000 6 6 Jan 25, 2021 Accounts Payable 6.200 Cash 6,200 7 Jan 30, 2021 14.400 Utilities Expense Cash 14,400 OOOO 8 Jan 31, 2021 1.200 Bad Debt Expense Allowance for Uncollectible Accounts 1,200 9 Jan 31, 2021 2,600 Supplies Expense Supplies 2,600 10 Jan 31, 2021 135 Interest Receivable Interest Revenue 135 11 Jan 31, 2021 , 34.200 Salaries Expense Salaries Payable 34,200 12 Jan 31, 2021 Service Revenue 121,500 135 Interest Revenue 13 Jan 31, 2021 2,600 Salaries Expense Supplies Expense Utilities Expense Bad Debt Expense OOO 14,400 1,200