10 On January 1, 2021, the general ledger of Big Blast Fireworks includes the following account balances: count Cash Accounts Receivable Allowance for Uncollectible Accounts Taventory Land Account Dayable Bote Tayable (6t, don is 3 years) Common Stock Retained Earnings Total Dobit $ 22,100 37,000 3,300 3,000 63,100 31,900 31,600 57.000 30,000 $153,200 $153,200 The $31,000 beginning balance of inventory consists of 310 units, each costing $100. During January 2021. Big Blast Fireworks had the following inventory transactions January Purchase 1,000 units for $106,000 on sccount ($106 each) Jonaty Purchase 1100 units for $122,100 on account 11111acb) Say 12 Purchase 1,200 units for $139,200 count ($116) January 15 Return 105 of the units purchased on January 12 bese of defects January 19 sell 3,400 units on account for $544,000. The cost of the unite sold to determined using a ropa inventory system January 22 Receive $489,000 from customers on accounts receivable January 24 Pay $319,000 to inventory suppliers on accounts payable. January 27 Write off accounts receivable as uncollectible, $2,600 January 31 Day cash for waarin during January $115,000 The following information is available on January 31, 2021 a. At the end of January, the company estimates that the remaining units of inventory are expected to sel in February for only $100 each b. The company estimates future uncollectible accounts. The company determines $4,100 of accounts receivable on January 31 are