The general ledger of Pop's Fireworks includes the following account balances in 2021:
Accounts Debit Credit
Cash $ 21,200
Accounts Receivable 41,500
Allowance for Uncollectible Accounts $ 2,200
Supplies 6,700
Notes Receivable (8%, due in 2 years) 10,000
Land 85,000
Accounts Payable 12,300
Common Stock 106,000
Retained Earnings 29,900
Service Revenue 124,800
Salaries Expense 70,900
Utilities Expense 24,200
Supplies Expense 15,700
Totals $ 275,200 $ 275,200

In addition, the following transactions occurred during 2021 and are not yet reflected in the account balances above:

June 3 Provide additional services on account for $7,000. All services on account include terms 2/10, n/30.
June 8 Receive cash from customers within 10 days of the services being provided on account. The customers were originally charged $5,000.
November 15 Write off customer accounts of $1,500 as uncollectible.
Record the following adjusting entries on December 31. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)
Estimate that 10% of the balance of accounts receivable (after transactions in requirement 1) will not be collected.
Accrue interest on the note receivable of $10,000, which was accepted on October 1, 2021. Interest is due each September 30.

1)Record the estimate of future bad debts.
2) Record the interest accrued on note receivable.