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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$25,600,],[$Accounts Receivable,$47,200,],[$Allowance for Uncollectible Accounts,,$],[$Inventory$,20,500,],[$Land$,51,000,],[$Equipment$,17,500,],[$Accumulated Depreciation,,$2,000],[$Accounts Payable,,$29,000],[$Notes Payable $(6\%,$ due April $1,2025),,55,000],[$Common Stock,,$40,000],[$Retained Earnings,$$161,800,31,100],[$Totals$,,]]$

During January $2024,$ the following transactions occur:

January $2$ Sold gift cards totaling $$9,000.$ The cards are redeemable for merchandise within one year of the purchase date.

January $6$ Purchase additional inventory on account, $$152,000.$ ACME uses the perpetual inventory system.

January $15$ Firework sales for the first half of the month total $$140,000.$ All of these sales are on account. The cost of the units sold is $$76,300.$

January $23$ Receive $$125,900$ from customers on accounts receivable.

January $25$ Pay $$95,000$ to inventory suppliers on accounts payable.

January $28$ Write off accounts receivable as uncollectible, $$5,300.$

January $30$ Firework sales for the second half of the month total $$148,000.$ Sales include $$10,000$ for cash and $$138,000$ on account. The cost of the units sold is $$82,000.$

January $31$ Pay cash for monthly salaries, $$52,500.$

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