IThe 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 Debit Credit 25700 Cash Accounts Receivable 47,400 4.800 Allowance for Uncollectible Accounts 20.600 nventory Land 52,000 Equipment 18.000 Accumulated Depreciation 2,100 Accounts Payable 29,100 Notes Payable (6% due April 1, 2019) 56,000 Common Stock 41,000 Retained Earnings 30.700 $163700 $163700 Totals During January 2018, the following transactions occur: January 2. Sold gift cards totaling $9.200. The cards are redeemable for merchandise within one year of the purchase date. January 6. Purchase additional Inventory on account, $153,000. January 15. Firework sales for the first half of the month total 000. All of these sales are on account. The cost of the u nits sold Is $76,800 January 23. Recelve $126,000 from customers on accounts recelvable January 25. Pay $96,000 to Inventory suppliers on accounts payable. January 28. Write off accounts recelvable 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 $136,000 on account. The cost of the units sold ls $82,500 January 31. Pay cash for monthly salarles, $52,600