On January $1,2024,$ the general ledger of $3$D Family Fireworks includes the following account balances:

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$24,900,],[$Accounts Receivable,$14,100,],[$Allowance for Uncollectible Accounts,$3,000,],[$Supplies$,25,000,],[$Notes Receivable $(6\%,$ due in $2$ years$),77,500,],[$Land$,,9,000],[$Accounts Payable,,$101,000],[$Common Stock,,$32,900],[$Retained Earnings,,$$144,500$