On January 1, 2021, the general ledger of Big Blast Fireworks includes the followin Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Inventory Land Accounts Payable Notes Payable (12%, due in 3 years) Common Stock Retained Earnings Totals Debit Credit $ 24,100 42,000 $ 2,500 41,000 78,100 29,700 41,000 67,000 45,000 $185,200 $185,200