On January 1, 2021, the general ledger of ACME Fireworks includes the following account balances: Credit Debit $ 25,100 46,200 $ 4,200 Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Inventory Land Equipment Accumulated Depreciation Accounts Payable Notes Payable (6%, due April 1, 2022) Common Stock Retained Earnings 20,000 46,000 15,000 1,500 28,500 50,000 35,000 33,100 $152,300 Totals $152,300 During January 2021, the following transactions occur: January 2 Sold gift cards totaling $8,000. The cards are redeemable for merchandise 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 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. January 30 Firework sales for the second half of the month total $143,000. Sales include $11,000 for cash and account. The cost of the units sold is $79,500. January 31 Pay cash for monthly salaries, $52,000. 1. Record each of the transactions listed above. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet 1 2 3 4 5 6 7 8 9 10 > Record sale of gift cards totaling $8,000. The cards are redeemable for merchandise within one year of the purchase date. Note: Enter debits before credits. Date General Journal Debit Credit January 02 1 Record sale of gift cards totaling $8,000. The cards are redeemable for merchandise within one year of the purchase date. 2 Record purchase of additional inventory on account, $147,000. 3 Record fireworks sales for the first half of the month totaling $135,000. All of these sales are on account. 4 Record the cost of the units sold is $73,800. 5 Record receipt of $125,400 from customers on accounts receivable. 6 Record payment of $90,000 to inventory suppliers on accounts payable. 7 Record write-off of accounts receivable as uncollectible, $4,800. 8 Record fireworks sales for the second half of the month totaling $143,000. Sales include $11,000 for cash and $132,000 on account. 9 Record the cost of the units sold of $79,500. 10 Record payment of cash for monthly salaries, $52,000