Required information

[The following information applies to the questions displayed below.]

On January 1, 2021, the general ledger of ACME Fireworks includes the following account balances:

Accounts	Debit				Credit
Cash	$	26,900
Accounts Receivable		49,800
Allowance for Uncollectible Accounts					$	6,000
Inventory		21,800
Land		64,000
Equipment		24,000
Accumulated Depreciation						3,300
Accounts Payable						30,300
Notes Payable (6%, due April 1, 2022)						68,000
Common Stock						53,000
Retained Earnings						25,900
Totals	$	186,500			$	186,500

During January 2021, the following transactions occur:

January		2		Sold gift cards totaling $11,600. The cards are redeemable for merchandise within one year of the purchase date.
January		6		Purchase additional inventory on account, $165,000.
January		15		Firework sales for the first half of the month total $153,000. All of these sales are on account. The cost of the units sold is $82,800.
January		23		Receive $127,200 from customers on accounts receivable.
January		25		Pay $108,000 to inventory suppliers on accounts payable.
January		28		Write off accounts receivable as uncollectible, $6,600.
January		30		Firework sales for the second half of the month total $161,000. Sales include $18,000 for cash and $143,000 on account. The cost of the units sold is $88,500.
January		31		Pay cash for monthly salaries, $53,800.

3. Prepare an adjusted trial balance as of January 31, 2021.