Required information On January 1, 2024, the general ledger of Big Blast Fireworks includes the following account balances: The $47,000 beginning balance of inventory consists of 470 units, each costing $100. During January 2024, Big Blast Fireworks had the following inventory transactions: January 3 Purchase 1,550 units for $170,500 on account ( $110 each). January 8 purchase 1,650 units for $189,750 on account ($115 each). January 12 purchase 1,750 units for $210,000 on account ($120 each). January 15 Return 185 of the units purchased on January 12 because of defects. January 19 Sel1 5,100 units on account for $765,000. The cost of the units sold is determined using a Y1F0 perpetual inventory systen. January 22 Receive $749,000 fron customers on accounts receivable. January 24 Pay $520,000 to inventory suppliers on accounts payable. January 27 write of f accounts receivable as uncollectible, $2,600. January 31 Pay cash for salaries during January, $136,000. 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 $100cach. (Hint: Dotermine 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 $3,815 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 $14,000. Prepare a classified balance sheet as of January 31, 2024. (Amounts to be deducted should be indicated with a minus sign.)