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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$25,100,],[$Accounts Receivable,$46,200,],[$Allowance for Uncollectible Accounts,,$],[$Inventory$,20,000,$$$4,200$