Need help finding numbers missing... (Cash, Inventory, Less: Allowance, Interest receivable, Accounts R, Notes R, Less: Accumulated depreciation, Accounts payable, Retained earnings)

Exercise 7-21B Complete the accounting cycle using long-term asset transactions (LO7-4, 7-7)

[The following information applies to the questions displayed below.] On January 1, Year 1, the general ledger of a company includes the following account balances:

Accounts	Debit				Credit
Cash	$	59,500
Accounts Receivable		26,600
Allowance for Uncollectible Accounts					$	3,000
Inventory		37,100
Notes Receivable (5%, due in 2 years)		21,600
Land		163,000
Accounts Payable						15,600
Common Stock						228,000
Retained Earnings						61,200
Totals	$	307,800			$	307,800

During January Year 1, the following transactions occur:

January		1		Purchase equipment for $20,300. The company estimates a residual value of $2,300 and a five-year service life.
January		4		Pay cash on accounts payable, $10,300.
January		8		Purchase additional inventory on account, $90,900.
January		15		Receive cash on accounts receivable, $22,800.
January		19		Pay cash for salaries, $30,600.
January		28		Pay cash for January utilities, $17,300.
January		30		Sales for January total $228,000. All of these sales are on account. The cost of the units sold is $119,000.

Information for adjusting entries:

1. Depreciation on the equipment for the month of January is calculated using the straight-line method.
2. The company estimates future uncollectible accounts. The company determines $3,800 of accounts receivable on January 31 are past due, and 50% of these accounts are estimated to be uncollectible. The remaining accounts receivable on January 31 are not past due, and 2% of these accounts are estimated to be uncollectible. (Hint: Use the January 31 accounts receivable balance calculated in the general ledger.)
3. Accrued interest revenue on notes receivable for January.
4. Unpaid salaries at the end of January are $33,400.
5. Accrued income taxes at the end of January are $9,800.

Exercise 7-21B Part 5

5. Prepare a classified balance sheet as of January 31, Year 1. (Deductible amounts should be indicated with a minus sign.)

Balance Sheet
January 31, Year 1
Assets		Liabilities
Cash		Accounts Payable
Inventory		Salaries Payable	33,400
Less: Allowance		Income Tax Payable	9,800
Interest Receivable
Accounts Receivable
		Total Current Liabilities	43,200
Total Current Assets	0	Stockholder's Equity
Land	163,000	Common Stock	228,000
Equipment	20,300	Retained Earnings
Notes Receivable
Less: Accumulated Depreciation		Total Stockholders' Equity	228,000
Total Assets	$183,300	Total Liabilities and Stockholders' Equity	$271,200