On January 1, 2018, the general ledger of ACME Fireworks includes the following account balances: Accounts Debit Credit Cash $ 25, 100 Accounts Receivable 46,200 Inventory 20,000 Land 66,000 Equipment 15,000 Allowance for Uncollectible Accounts $ 4,200 Accumulated Depreciation 1,500 Accounts Payable 28,500 Notes Payable (6%, due April 1, 2019) 50,000 Warranty Liability 30,000 Common Stock 35,000 Retained Earnings 23,100 Totals $ 172,300 $ 172,300 During January 2018, the following transactions occur: January 2 Sold gift cards totaling $8,000. The cards are redeemable for fireworks set-up services within one year of the purchase date. January 6 Purchase additional inventory on account, $147,000. January 15 Firework sales for the first half of the month total $135,000. All of these sales are on account. The cost of the units sold is $73,800.During January 2018, the following transactions occur: January 2 Sold gift cards totaling $8,000. The cards are redeemable for fireworks set-up services within one year of the purchase date. January 6 Purchase additional inventory on account, $147,000. January 15 Firework sales for the first half of the month total $135,000. All of these sales are on account. The cost of the units sold is $73,800. January 20 ACME paid a warranty claim of $25,000. January 23 Receive $125,400 from customers on accounts receivable. January 25 Pay $90,000 to inventory suppliers on accounts payable. January 28 Write off accounts receivable as uncollectible, $4,800. Firework sales for the second half of the month total $143,000. January 30 Sales include $11,000 for cash and $132,000 on account. The cost of the units sold is $79,500. January 31 Pay cash for monthly salaries, $52,000