[The following information applies to the questions displayed below.] On January 1, 2021, the general ledger of ACME Fireworks includes the following account balances: During January 2021, the following transactions occur: January 2 sold gift cards totaling $9,200. The cards are redecmable for merchandise within one year of the purchase date. January 6 Purchase additional inventory on account, $153,000. January 15 Firework sales for the flrst half of the month total \$141,000. A11 of these sales are on account. The cost of the units sold is $76,800. Jenuary 23 Receive $126,000 from custoeers on accounts receivable. January 25 Pay $96,000 to inventory suppliers on accounts payable. January 28 Write off accounts receivable as uncollectible, $5,400. January 30 Firework sales for the second half of the month total $149,000. Sales include $13,000 for cash and $136, 060 on account. The cost of the units sold is $82,500. January 31 Pay cash for monthly salaries, $52,600. 5. Prepare 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.)