Required information On January 1, 2024, the general ledger of Big Blast Fireworks includes the following account balances: The $49.000 beginning bolence of inventory consists of 490 units, each costing $100. During January 202.4, Big Blast Fireworks had the following inventory transactions: 3anuary 3 Purchase 1,750 units for $196,000 on account ( $112 each); January 8 Purchase 1,850 units for $216,450 on acceunt (\$117 each), Jansary 12 Purchase 1,950 units for $737,900 an account (\$122 each). January 15 Return 195 of the units purchased on January 12 because of defects. January 19 Se11 5,700 units on account for $855,000. The cost of the units sold is detereined usine a FiFo perpitual inventory systee. January 22 Aeceive $837,000 froe custoers on accounts receivable. lanuary 24 Pay $620,060 to inventory suppliers on accounts payable. January 27 Write off accounts receivable as uncollectible, 32,800. 3anuary 31 Pay cash for salaries doring January, $138,600. The following information is available on January 31,2024 January s1 Hay cash tor salaries during january, \$138, The following information is available on January 31,2024. a. At the end of January, the company estimates that the remaining units of inventory purchased on January 12 are expected to sell in February for only $100 each. [Hint: Determine the number of units remaining from January 12 after subtracting the units returned on January 15 and the units assumed sold (FIFO) on January. 19.] b. The company records an adjusting entry for $3,530 for estimated future uncollectible accounts: c. The company accrues interest on notes payable for January. Interest is expected to be paid each December 31 . d. The company accrues income taxes at the end of January of $14,200. Prepare a classified balance sheet as of January 31, 2024. (Amounts to be deducted should be indicated with a minus sign.)