On January $1,2024$ the general ledger of AMC fireworks includes the following account balances during January $24$ the following transactions occur so gift cards totaling $8000$ the cards are redeemable for merchandise within one year of purchase dates January $6$ additional inventory on account $$147,000$ and use uses perpetual inventory system January $15$ firework sales for the first half of the month $$135,000$ all the sales are on account cost of the unit sold are $73,800$ January $23$ receive $125,400$ from customers on account receivable January $25$ pay $$90,000$ to inventory suppliers on account payable January $28$ write off accounts receivable as uncollected $$4800$ January $30$ firework sales for the second half of the month total $$143,000$ sales include $$11,000$ for cash and $$132,000$ on account the cost unit sold is $79,500$ January $31$ pay cash for monthly salaries $$52,000$ prepare and adjusted trial balance as of January $31,2024$