[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	$	25,200
Accounts Receivable		46,400
Allowance for Uncollectible Accounts					$	4,300
Inventory		20,100
Land		47,000
Equipment		16,000
Accumulated Depreciation						1,600
Accounts Payable						28,600
Notes Payable (6%, due April 1, 2022)						51,000
Common Stock						36,000
Retained Earnings						33,200
Totals	$	154,700			$	154,700

During January 2021, the following transactions occur:

January		2		Sold gift cards totaling $8,200. The cards are redeemable for merchandise within one year of the purchase date.
January		6		Purchase additional inventory on account, $148,000.
January		15		Firework sales for the first half of the month total $136,000. All of these sales are on account. The cost of the units sold is $74,300.
January		23		Receive $125,500 from customers on accounts receivable.
January		25		Pay $91,000 to inventory suppliers on accounts payable.
January		28		Write off accounts receivable as uncollectible, $4,900.
January		30		Firework sales for the second half of the month total $144,000. Sales include $10,000 for cash and $134,000 on account. The cost of the units sold is $80,000.
January		31		Pay cash for monthly salaries, $52,100.

1. Record each of the transactions listed above. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)