[The following information applies to the questions displayed below.] On January 1, 2021, the general ledger of 3D Family Fireworks includes the following account balances: Accounts Cash Debit $ 23,900 Credit Accounts Receivable 13,600 Allowance for Uncollectible Accounts $ 1,400 Supplies 2,500 Notes Receivable (6%, due in 2 years) 20,000 Land 77,000 Accounts Payable Common Stock 7,200 96,000 Retained Earnings 32,400 Totals $137,000 $137,000