On January 1, Year 1, the general ledger of a company includes the following account balances:

During January Year 1, the following transactions occur:

Information for adjusting entries:

3. Prepare an adjusted trial balance as of January 31, Year 1.

I am having trouble calculating the numbers for the adjusted trial balance

Credit Debit $ 60, 700 29,000 $ 4,200 Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Inventory Notes Receivable (5%, due in 2 years) Land Accounts Payable Common Stock Retained Earnings Totals 38,300 36,000 175,000 16,800 240,000 78,000 $339,000 $339,000 January 1 Purchase equipment for $21,500. The company estimates a residual value of $3,500 and a five-year service life. January 4 Pay cash on accounts payable, $11,500. January 8 Purchase additional inventory on account, $102,900. January 15 Receive cash on accounts receivable, $24,000. January 19 Pay cash for salaries, $31,800. January 28 Pay cash for January utilities, $18,500. January 30 Sales for January total $240,000. All of these sales are on account. The cost of the units sold is $125,000. a. Depreciation on the equipment for the month of January is calculated using the straight-line method. b. The company estimates future uncollectible accounts. The company determines $5,000 of accounts receivable on January 31 are past due, and 50% of these accounts are estimated to be uncollectible. The remaining accounts receivable on January 31 are not past due, and 2% of these accounts are estimated to be uncollectible. (Hint: Use the January 31 accounts receivable balance calculated in the general ledger.) c. Accrued interest revenue on notes receivable for January. d. Unpaid salaries at the end of January are $34,600. e. Accrued income taxes at the end of January are $11,000. Adjusted Trial Balance January 31, Year 1 Accounts Debit Credit Totals 0 $