c. I he company has accrued interest on notes recelvabie for January. d. Unpaid salaries owed to employees at the end of January are $34,100. e. The company accrued income taxes at the end of January $10,500. 3. Prepare an adjusted trial balance as of January 31, 2024. On January 1,2024, the general ledger of TNT Fireworks includes the following account balances: During January 2024, the following transactions occur: January 1 Purchase equipment for $21,000. The company estimates a residuat value of $3,000 and a six-year January 4 pay cash on accounts payable, $11,000. January 8 Purchase additionat inventory on account, $97,900. January is Receive cash on accounts receivable, $23,500. January 19 pay cash for salaries, $31,300. January 28 Pay cash for January utilities, $18,000. January 30 Firework sales for January total $235,000. All of these sales are on account. The cost of the units sold is $122,500. Information for adjusting entries: a. Depreciation on the equipment for the month of January is calculated using the straight-line method. b. The company records an adjusting entry for $3,250 for estimated future uncollectible accounts. c. The company has accrued interest on notes recelvable for January. d. Unpaid salaries owed to employees at the end of January are $34,100. e. The company accrued income taxes at the end of January $10,500