On January 1, 2018, the general ledger of ACME Fireworks includes the following account balances:

Accounts	Debit			Credit
Cash	$	25,400
Accounts Receivable		46,800
Allowance for Uncollectible Accounts				$	4,500
Inventory		20,300
Land		49,000
Equipment		16,500
Accumulated Depreciation					1,800
Accounts Payable					28,800
Notes Payable (6%, due April 1, 2019)					53,000
Common Stock					38,000
Retained Earnings					31,900
Totals	$	158,000		$	158,000
During January 2018, the following transactions occur: January 2. Sold gift cards totaling $8,600. The cards are redeemable for merchandise within one year of the purchase date. January 6. Purchase additional inventory on account, $150,000. January 15. Firework sales for the first half of the month total $138,000. All of these sales are on account. The cost of the units sold is $75,300. January 23. Receive $125,700 from customers on accounts receivable. January 25. Pay $93,000 to inventory suppliers on accounts payable. January 28. Write off accounts receivable as uncollectible, $5,100. January 30. Firework sales for the second half of the month total $146,000. Sales include $18,000 for cash and $128,000 on account. The cost of the units sold is $81,000. January 31. Pay cash for monthly salaries, $52,300. Prepare an adjusted trial balance as of January 31, 2018.