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

Accounts Debit Credit

Cash $$26,500$

Accounts Receivable $49,000$

Allowance for Uncollectible Accounts $$5,600$

Inventory $21,400$

Land $60,000$

Equipment $22,000$

Accumulated Depreciation $2,900$

Accounts Payable $29,900$

Notes Payable $(6\%,$ due April $1,2025)64,000$

Common Stock $49,000$

Retained Earnings $27,500$

Totals $$178,900$ $$178,900$

During January $2024,$ the following transactions occur:

January $2$ Sold gift cards totaling $$10,800.$ The cards are redeemable for merchandise within one year of the purchase date.

January $6$ Purchase additional inventory on account, $$161,000.$ ACME uses the perpetual inventory system.

January $15$ Firework sales for the first half of the month total $$149,000.$ All of these sales are on account. The cost of the units sold is $$80,800.$

January $23$ Receive $$126,800$ from customers on accounts receivable.

January $25$ Pay $$104,000$ to inventory suppliers on accounts payable.

January $28$ Write off accounts receivable as uncollectible, $$6,200.$

January $30$ Firework sales for the second half of the month total $$157,000.$ Sales include $$15,000$ for cash and $$142,000$ on account. The cost of the units sold is $$86,500.$

January $31$ Pay cash for monthly salaries, $$53,400.$

Exercise $8-19($Algo$)$ Part $3$

$3.$ Prepare an adjusted trial balance as of January $31,2024$