On January 1, 2021, the general ledger of ACME Fireworks includes the following account baiances: During January 2021, the following transactions occur: January 2 bold gift carde totaling 58,000. The carde are redeemable for merchandise within one year of the purchane date. January 6 Purchase additional inventory on account, $147,000. January 25 Virework sales for the firat half of the month total $135,000. A11 of these maleil are on account. The cost of the unite sold is $73,800. January 23 Receive $125,400 from cuatomers on accounts receivable. Januaxy 25 Pay $90,000 to inventory nupplieri on accountil payable. January 28 Write off account a receivable as uncollectible, $4,800. January 30 rirework nales for the second half of the month total $143,000. Sales include 511,000 for cash and $132,000 on account. The collt of the unitu sold is $79,500. danuary 31 Pay caeh for monthly nalariea, $52,000. 3. Prepare an adjusted trial balance as of January 31, 2021. 4. Prepare a multiple-step income statement for the period ended January 31, 2021. On January 1, 2021, the general ledger of ACME Fireworks includes the following account baiances: During January 2021, the following transactions occur: January 2 bold gift carde totaling 58,000. The carde are redeemable for merchandise within one year of the purchane date. January 6 Purchase additional inventory on account, $147,000. January 25 Virework sales for the firat half of the month total $135,000. A11 of these maleil are on account. The cost of the unite sold is $73,800. January 23 Receive $125,400 from cuatomers on accounts receivable. Januaxy 25 Pay $90,000 to inventory nupplieri on accountil payable. January 28 Write off account a receivable as uncollectible, $4,800. January 30 rirework nales for the second half of the month total $143,000. Sales include 511,000 for cash and $132,000 on account. The collt of the unitu sold is $79,500. danuary 31 Pay caeh for monthly nalariea, $52,000. 3. Prepare an adjusted trial balance as of January 31, 2021. 4. Prepare a multiple-step income statement for the period ended January 31, 2021