On January 1, 2021, the general ledger of Freedom Fireworks includes the following account balances: Credit Accounts Cash Accounts Receivable Inventory Land Buildings Allowance for Uncollectible Accounts Accumulated Depreciation Accounts Payable Common Stock Retained Earnings Totals Debit $ 13,100 37,800 153,900 86,3ee 139,000 $ 3,700 11,500 38,600 219, eee 157,300 $430,180 $430, 100 During January 2021, the following transactions occur January Borrow $119,000 from Captive Credit Corporation. The installment note bears interest at 6% annually and matures 1 in 5 years. Payments of $2,301 are required at the end of each month for 68 months. January Receive $32,9ee from customers on accounts receivable. 4 January Pay cash on accounts payable, $30,000 10 January Pay cash for salaries, $30,800. 15 January Firework sales for the month total $210,800. Sales include $66,900 for cash and $143,900 on account. The cost 30 of the units sold is $122,000. January Pay the first monthly installment of $2,301 related to the $119,000 borrowed on January 1. Round your interest 31 calculation to the nearest dollar. Adjusted Trial Balance January 31, 2021 Accounts Debit Credit Totals