On January 1, 2022, the general ledger of Boomer Company includes the following account balances: Accounts Cash Debit $ 26,600 Credit Accounts Receivable Allowance for Uncollectible Accounts 49,200 $ 5,700 Inventory 21,500 Land 61,000 Equipment 22,500 Accumulated Depreciation 3,000 Accounts Payable 30,000 Notes Payable (6%, due April 1, 65,000 Year 2) Common Stock 50,000 Retained Earnings 27,100 Totals $180,800 $180,800