[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: Accounts Cash Accounts Recelvable Allowance for Uncollectible Accounts Inventory Land Equipment Accumulated Depreclation Accounts Payable Notes Payable (6%, due April 1, 2019) Common Stock Retained Earnings Debit Credit $26,900 49,800 $ 6,000 21,800 64,000 24,000 3,300 30,300 68,000 53,000 25,900 Totals $186,500 $186,500 During January 2018, the following transactions occur: January 2. Sold gift cards totaling $11,600. The cards are redeemable for merchandise within one year of the purchase date January 6. Purchase additional inventory on account, $165,000 January 15. Firework sales for the first half of the month total $153,000. All of these sales are on account. The cost of the units sold is $82,800 January 23. Receive $127,200 from customers on accounts receivable January 25. Pay $108,000 to inventory suppliers on accounts payable January 28. Write off accounts receivable as uncollectible, $6,600 January 30. Firework sales for the second half of the month total $161,000. Sales include $18,000 for cash and $143,000 on account. The cost of the units sold is $88,500. January 31. Pay cash for monthly salaries, $53,800