On January 1, 2024, the general ledger of ACME Fireworks includes the following account balances: Accounts: Credit Cash $25,600 Accounts Receivable 47,200 Allowance for Uncollectible Accounts $4,700 Inventory 20,500 Land 51,000 Equipment 17,500 Accumulated Depreciation 2,000 Accounts Payable 29,000 Notes Payable (6%, due April 1, 2025) 55,000 Common Stock 40,000 Retained Earnings 31,100 Totals $161,800 $161,800 During January 2024, the following transactions occur: January 2 Sold gift cards totaling $9,000. The cards are redeemable for merchandise within one year of the purchase date. January 6 Purchase additional inventory on account, $152,000. ACME uses the perpetual inventory system. January 15 Firework sales for the first half of the month total $140,000. All of these sales are on account. The cost of the units sold is $76,300. January 23 Receive $125,900 from customers on accounts receivable. January 25 Pay $95,000 to inventory suppliers on accounts payable. January 28 Write off accounts receivable as uncollectible, $5,300. January 30 Firework sales for the second half of the month total $148,000. Sales include $10,000 for cash and $138,000 on account. The cost of the units sold is $82,000. January 31 Pay cash for monthly salaries, $52,500. The following information is available on January 31. Depreciation on the equipment for the month of January is calculated using the straight-line method. At the time the equipment was purchased, the company estimated a residual value of $3,700 and a two-year service life. The company records an adjusting entry for $12,520 for estimated future uncollectible accounts. The company has accrued interest on notes payable for January. The company has accrued income taxes at the end of January of $13,500. By the end of January, $3,500 of the gift cards sold on January 2 have been redeemed (ignore cost of goods sold).

Find the:

1: Unadjusted Income statement

2: Unadjusted Balance sheet