On January $1,2024,$ the general ledger of Big Blast Fireworks includes the following account balances:

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$23,100,],[$Accounts Receivable,$39,500,],[$Allowance for Uncollectible Accounts,,$],[$Inventory$,36,000,],[$Land$,70,600,],[$Accounts Payable,,$29,400],[$Notes Payable $(8\%,$ due in $3$ years$),36,000,],[$Common Stock,,$62,000],[$Retained Earnings,$$169,200,$$$169,200$