12 3 On January 1, 2021, the general ledger of ACME Fireworks includes the following account balances: Account Debit Credit Cash $ 25,200 Accounts Receivable 46,400 Allowance for Uncollectible Accounts $ 4,300 Inventory 20.100 Land 47,000 quipment 16,000 Acumulated Depreciation 1,600 Accounts Payable 28,600 Notes Payable (68, due April 1, 2022) 51.000 Common Stock 36,000 Retained Earnings 33200 totale $154,700 $154,700 During January 2021, the following transactions occur January 2 Bold gift cards totaling $3,200. The cards are redeemable for merchandise within one year of the purchase date. January 6 Purchase additional inventory on account, 5143,000. JADUATE 15 Pirework sales for the first half of the month total 5136,000. All of these sales are on account. The cost of the units sold 1974,300. January 23 Receive $125,500 from customers on accounts receivable January 25 PAY 591,000 to inventory suppliers on accounts payable January 21 Write oft accounts receivable an uncollectible, $4.900. January 30 Firework sales for the second half of the month total 6144,000. Bates include $10,000 for cash and 5134,000 on account. The cost of the units told is $80,000. January 31 Pay canh for monthly salaries, 552,100. The following information is available on January 31 12 3 On January 1, 2021, the general ledger of ACME Fireworks includes the following account balances: Account Debit Credit Cash $ 25,200 Accounts Receivable 46,400 Allowance for Uncollectible Accounts $ 4,300 Inventory 20.100 Land 47,000 quipment 16,000 Acumulated Depreciation 1,600 Accounts Payable 28,600 Notes Payable (68, due April 1, 2022) 51.000 Common Stock 36,000 Retained Earnings 33200 totale $154,700 $154,700 During January 2021, the following transactions occur January 2 Bold gift cards totaling $3,200. The cards are redeemable for merchandise within one year of the purchase date. January 6 Purchase additional inventory on account, 5143,000. JADUATE 15 Pirework sales for the first half of the month total 5136,000. All of these sales are on account. The cost of the units sold 1974,300. January 23 Receive $125,500 from customers on accounts receivable January 25 PAY 591,000 to inventory suppliers on accounts payable January 21 Write oft accounts receivable an uncollectible, $4.900. January 30 Firework sales for the second half of the month total 6144,000. Bates include $10,000 for cash and 5134,000 on account. The cost of the units told is $80,000. January 31 Pay canh for monthly salaries, 552,100. The following information is available on January 31