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On January 1, 2021, the general ledger of ACME Fireworks includes the following account balances:

AccountsDebitCreditCash$25,400Accounts Receivable46,800Allowance for Uncollectible Accounts$4,500Inventory20,300Land49,000Equipment16,500Accumulated Depreciation1,800Accounts Payable28,800Notes Payable (6%, due April 1, 2022)53,000Common Stock38,000Retained Earnings31,900Totals$158,000$158,000

During January 2021, the following transactions occur:

January2Sold gift cards totaling $8,600. The cards are redeemable for merchandise within one year of the purchase date.January6Purchase additional inventory on account, $150,000.January15Firework sales for the first half of the month total $138,000. All of these sales are on account. The cost of the units sold is $75,300.January23Receive $125,700 from customers on accounts receivable.January25Pay $93,000 to inventory suppliers on accounts payable.January28Write off accounts receivable as uncollectible, $5,100.January30Firework sales for the second half of the month total $146,000. Sales include $18,000 for cash and $128,000 on account. The cost of the units sold is $81,000.January31Pay cash for monthly salaries, $52,300.

5.make a classified balance sheet as of January 31, 2021.(Enter the Asset Accounts in order of liquidity. Amounts to be deducted should be indicated with a minus sign.)