On January 1, 2024, the general ledger of ACME Fireworks includes the following account balances: During January 2024, the following transactions occur: January 2 Sold gift cards totaling $11,600. The cards are redeemable for merchandise within one year of the January 6 purchase date. Purchase additional inventory on account, $165,000. ACME uses the perpetual inventory system. January 15 Firework sales for the first half of the month total $153,600. All of these sales are on account. The cost of the units sold is $82,806. January 23 Receive $127,200 from customers on accounts receivable. January 25 Pay $108,000 to inventory suppliers on accounts payable. January 28 Write off accounts receivable as uncollect ible, $6,600. January 30 Firework sales for the second half of the month total $161,000. Sales include $18,000 for cash and $143,600 on account. The cost of the units sold is $88,500. January 31 Pay cash for monthly salar yes, $53,800. Exercise 8-19 (Algo) Part 3 3. Prepare an adjusted trial balance as of January 31,2024