Exercise $7-37($Static$)$ General Ledger Exercise $[$LO$7-5,7-6,7-7,7-9]$

On January $1,2024,$ the general ledger of $3$D Family Fireworks includes the following account balances:

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$23,900,],[$Accounts Receivable Y$,13,600,],[$Allowance for Uncollestible Accounts,,$$1,400$