$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$24,500,],[$Accounts Receivable,$43,000,],[$Allowance for Uncollectible Accounts,,$],[$Inventory$,43,000,],[$Land$,81,100,],[$Accounts Payable,,$28,700],[$Notes Payable $(6\%,$ due in $3$ years$),43,000,],[$Common Stock,$69,000,],[$Retained Earnings,,$48,000],[$Totals$,$$$191,600,$$$191,600$