$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$24,500,],[$Accounts Receivable,$43,000,],[$Allowance for Uncollectible Accounts,,$],[$Inventory$,43,000,],[$Land$,81,100,],[$Accounts Payable,,$28,700],[$Notes Payable $(6\%,$ due in $3$ years$),,43,000],[$Common Stock,,$69,000],[$Retained Earnings,$$191,600,$$$191,600$