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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$23,300,],[$Accounts Receivable,$40,000,],[$Allowance for Uncollectible Accounts,$37,500,],[$Inventory$,72,100,],[$Land$,,28,900],[$Accounts Payable,,$37,000],[$Notes Payable $(6\%,$ due in $3$ years$),63,000,],[$Common Stock,,$39,000],[$Retained Earnings,$$172,400,$$$172,400$

c$.$ Accrued interest revenue on notes receivable for January. Interest is expected to be received each December $31.$

d$.$ Unpaid salaries at the end of January are $$35,200.$

$\backslash$table$[[$Requirement$,\backslash$table$[[$General$],[$Journal$]],\backslash$table$[[$General$],[$Ledger$]],$Trial Balance,$\backslash$table$[[$Income$],[$Statement$]],$Balance Sheet,Analysis$]]$

Record each of the transactions listed above in the 'General Journal' tab $($these are shown as items $1$ to $7).$ Review the 'General Ledger' and the 'Trial Balance' tabs to see the effect of the transactions on the account balances.

Record the adjusting entries in the 'General Journal' tab $($these are shown as items $8$ to $11).$

Review the adjusted 'Trial Balance' as of January $31,2024,$ in the 'Trial Balance' tab.

Prepare an income statement for the period ended January $31,2024,$ in the 'Income Statement' tab.

Prepare a classified balance sheet as of January $31,2024$ in the 'Balance Sheet' tab.

Record the closing entries in the 'General Journal' tab $($these are shown as items $12$ and $13).$

Using the information from the requirements above, complete the 'Analysis' tab.