On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances:

Accounts	Debit				Credit
Cash	$	26,500
Accounts Receivable		14,900
Allowance for Uncollectible Accounts					$	3,400
Supplies		3,800
Notes Receivable (6%, due in 2 years)		17,000
Land		80,200
Accounts Payable						8,300
Common Stock						97,000
Retained Earnings						33,700
Totals	$	142,400			$	142,400

During January 2021, the following transactions occur:

January		2		Provide services to customers for cash, $48,100.
January		6		Provide services to customers on account, $85,400.
January		15		Write off accounts receivable as uncollectible, $3,100.
January		20		Pay cash for salaries, $32,700.
January		22		Receive cash on accounts receivable, $83,000.
January		25		Pay cash on accounts payable, $6,800.
January		30		Pay cash for utilities during January, $15,000.

3. Prepare an adjusted trial balance as of January 31, 2021.