[The following information applies to the questionsdisplayed below.]

On January 1, 2018, the general ledger of 3D Family Fireworksincludes the following account balances:

  Accounts	Debit	Credit
  Cash	$	26,700
  Accounts Receivable		15,000
  Allowance for Uncollectible Accounts				$	3,600
  Supplies		3,900
  Notes Receivable (6%, due in 2 years)		18,000
  Land		80,300
  Accounts Payable					8,500
  Common Stock					98,000
  Retained Earnings					33,800
       Totals	$	143,900		$	143,900

During January 2018, the following transactions occur:
  

January 2 Provide services to customers for cash, $49,100.
January 6 Provide services to customers on account, $86,400.
January 15 Write off accounts receivable as uncollectible,$3,300.
January 20 Pay cash for salaries, $32,800.
January 22 Receive cash on accounts receivable, $84,000.
January 25 Pay cash on accounts payable, $6,900.
January 30 Pay cash for utilities during January, $15,100.

Record each of the transactions listed above.

a. The company estimates future uncollectible accounts. Thecompany determines $4,300 of accounts receivable on January 31 arepast due, and 20% of these accounts are estimated to beuncollectible. The remaining accounts receivable on January 31 arenot past due, and 5% of these accounts are estimated to beuncollectible.
b. Supplies at the end of January total $950.
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.

2. Record adjusting entries on January 31 forthe above transactions.

3. Prepare an adjusted trial balance as ofJanuary 31, 2018.