On January 1, Year 1, the general ledger of Company A includes the following account balances: Accounts Cash Accounts Receivable Inventory Land Buildings Allowance for Uncollectible Accounts Accumulated Depreciation Accounts Payable Common Stock Retained Earnings Totals Debit $ 11,500 34,600 152,300 70,300 Credit 123,000 $ 2,100 9,900 21,000 203,000 155,700 $391,700 $391,700