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

Accounts Debit Credit

Cash $$25,300$

Accounts Receivable $14,300$

Allowance for Uncollectible Accounts $$1,600$

Supplies $3,200$

Notes Receivable $(6\%,$ due in $2$ years$)27,000$

Land $77,700$

Accounts Payable $9,800$

Common Stock $103,000$

Retained Earnings $33,100$

Totals $$147,500$ $$147,500$

During January $2024,$ the following transactions occur:

January $2$ Provide services to customers for cash, $$42,100.$

January $6$ Provide services to customers on account, $$79,400.$

January $15$ Write off accounts receivable as uncollectible, $$1,800.($Assume the company uses the allowance method$)$

January $20$ Pay cash for salaries, $$32,100.$

January $22$ Receive cash on accounts receivable, $$77,000.$

January $25$ Pay cash on accounts payable, $$6,200.$

January $30$ Pay cash for utilities during January, $$14,400.$

Prepare an adjusted trial balance as of January $31$st $2024$