Accounting hw can not figure out

On January 1, 2021, the general ledger of TNT Fireworks includes the following account balances: Accounts Debit Credit Cash $ 59, 700 Accounts Receivable 27, 000 Allowance for Uncollectible Accounts $ 3, 200 Inventory 37, 300 Notes Receivable (5%, due in 2 years) 24, 000 Land 165, 000 Accounts Payable 15, 800 Common Stock 230, 000 Retained Earnings 64, 000 Totals $313, 300 $313, 000 During January 2021, the following transactions occur: January 1 Purchase equipment for $20,500. The company estimates a residual value of $2,500 and a six-year January 4 Pay cash on accounts payable, $10, 500. January 8 Purchase additional inventory on account, $92,900. January 15 Receive cash on accounts receivable, $23,000. January 19 Pay cash for salaries, $30, 800. January 28 Pay cash for January utilities, $17, 500. January 30 Sales for January total $230,000. All of these sales are on account. The cost of the units sold The following information is available on January 31, 2021