[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	$	26,500
Accounts Receivable		49,000
Allowance for Uncollectible Accounts					$	5,600
Inventory		21,400
Land		60,000
Equipment		22,000
Accumulated Depreciation						2,900
Accounts Payable						29,900
Notes Payable (6%, due April 1, 2022)						64,000
Common Stock						49,000
Retained Earnings						27,500
Totals	$	178,900			$	178,900

During January 2021, the following transactions occur:

January		2		Sold gift cards totaling $10,800. The cards are redeemable for merchandise within one year of the purchase date.
January		6		Purchase additional inventory on account, $161,000.
January		15		Firework sales for the first half of the month total $149,000. All of these sales are on account. The cost of the units sold is $80,800.
January		23		Receive $126,800 from customers on accounts receivable.
January		25		Pay $104,000 to inventory suppliers on accounts payable.
January		28		Write off accounts receivable as uncollectible, $6,200.
January		30		Firework sales for the second half of the month total of $157,000. Sales include $15,000 for cash and $142,000 on account. The cost of the units sold is $86,500.
January		31		Pay cash for monthly salaries, $53,400.

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