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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,59,400,],[$Accounts Receivable,$26,400,],[$Allowance for Uncollectible Accounts,,$],[$Inventory$,37,000,],[$Notes Receivable $,$ due in $2$ years