[The following information applies to the questions displayed below.J On January 1, 2018, the general ledger of ACME Fireworks includes the following account balances Credit Debit 27,000 50,000 Cash Accounts Receivable Allowance for Uncollectible Accounts Inventory Land Equipment Accumulated Depreciation Accounts Payable Notes Payable (6%, due April 1, 2019) Common Stock Retained Earnings $6,100 21,900 65,000 24,500 3.400 30,400 69,000 54,000 25,500 Totals $188.400 $188.400 During January 2018, the following transactions occur: January 2. Sold gift cards totaling $11,800. The cards are redeemable for merchandise within one year of the purchase date January 6. Purchase additional inventory on account, $166,000. January 15. Firework sales for the first half of the month total $154,000. All of these sales are on account. The cost of the units sold is $83,300. January 23. Receive $127,300 from customers on accounts receivable January 25. Pay $109,000 to inventory suppliers on accounts payable January 28. Write off accounts receivable as uncollectible, $6,700 January 30. Firework sales for the second half of the month total $162,000. Sales include $10,000 for cash and $152,000 on account. The cost of the units sold is $89,000 January 31. Pay cash for monthly salaries, $53,900. 3. Prepare an adjusted trial balance as of January 31, 2018 ACME Fireworks Adjusted Trial Balance January 31, 2018 Debit Credit Totals