Question: during january 2018 the following transactions occur january 2 provide...

During January 2018, the following transactions occur:
  

January	2		Provide services to customers for cash, $48,100.
January	6		Provide services to customers on account, $85,400.
January	15		Write off accounts receivable as uncollectible, $3,100.
January	20		Pay cash for salaries, $32,700.
January	22		Receive cash on accounts receivable, $83,000.
January	25		Pay cash on accounts payable, $6,800.
January	30		Pay cash for utilities during January, $15,000.

The following information is available on January 31, 2018.

1. The company estimates future uncollectible accounts. The company determines $4,200 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.)
2. Supplies at the end of January total $900.
3. Accrued interest revenue on notes receivable for January. Interest is expected to be received each December 31.
4. Unpaid salaries at the end of January are $34,800.