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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$11,500,],[$Accounts Receivable,$34,600,],[$Allowance for Uncollectible Accounts,$152,300,],[$Inventory$,70,300,],[$Land$,123,000,],[$Buildings$,,9,900],[$Accumulated Depreciation,,$21,000],[$Accounts Payable,,$155,000],[$Common Stock,,$$391,700$

Prepare the journal entries for these transactions.