On January 1, 2024, the general ledger of Big Blast Fireworks includes the following account balances: Accounts Debit Credit Cash $23,900 Accounts Receivable 41,500 Allowance for Uncollectible Accounts $5,100 Inventory 40,000 Land 76,600 Accounts Payable 27,400 Notes Payable (9%, due in 3 years) 40,000 Common Stock 66,000 Retained Earnings 43,500 Totals $182,000 $182,000 The $40,000 beginning balance of inventory consists of 400 units, each costing $100. During January 2024, Big Blast Fireworks had the following inventory transactions: January 3 Purchase 1,900 units for $205,200 on account ($108 each). January 8 Purchase 2,000 units for $226,000 on account ($113 each). January 12 Purchase 2,100 units for $247,800 on account ($118 each). J