(The following information applies to the questions displayed below.) On January 1, 2021, the general ledger of ACME Fireworks includes the following account balances: Credit Debit $ 26,620 49,280 $ 5,70 Accounts Cash Accounts Receivable Allowance for Uncollectible Accounts Inventory Land Equipment Accumulated Depreciation Accounts Payable Notes Payable (66, due April 1, 2922) Gomon stock Retained Earnings Totals 21,500 61,000 22,500 3,000 39,000 65,080 27,188 $129,299 $ 120,00 During January following an tions occur January 2 sold gift cards totaling $11,000. The cards are redeemable for merchandise within one year of the purchase date. January 6 Purchase additional inventory on account, $162,689. January 15 Firework sales for the first half of the month total $150,ces. All of these sales are on account. The cost of the units sold is $81,289. January 23 Receive $126,989 from customers on accounts receivable. January 25 Pay $195,699 to inventory suppliers on accounts payable. January 28 Write off accounts receivable as uncollectible, $6,399. January 39 Firework sales for the second half of the month total $153,600. Sales include $14,960 for cash and $144,000 on account. The cost of the units sold is $87,680. January 31 Pay cash for monthly salaries, $53,500. Journal entry worksheet