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

$$

AccountsDebitCreditCash$$25,500$Accounts Receivable$47,000$Allowance for Uncollectible Accounts$$$$4,600$Inventory$20,400$Land$50,000$Equipment$17,000$Accumulated Depreciation$1,900$Accounts Payable$28,900$Notes Payable $(6\%,$ due April $1,2025)54,000$Common Stock$39,000$Retained Earnings$31,500$Totals$$159,900$$$159,900$

$$

During January $2024,$ the following transactions occur:

$$

January $2$Sold gift cards totaling $$8,800.$ The cards are redeemable for merchandise within one year of the purchase date.January $6$Purchase additional inventory on account, $$151,000.$ ACME uses the perpetual inventory system.January $15$Firework sales for the first half of the month total $$139,000.$ All of these sales are on account. The cost of the units sold is $$75,800.$January $23$Receive $$125,800$ from customers on accounts receivable.January $25$Pay $$94,000$ to inventory suppliers on accounts payable.January $28$Write off accounts receivable as uncollectible, $$5,200.$January $30$Firework sales for the second half of the month total $$147,000.$ Sales include $$12,000$ for cash and $$135,000$ on account. The cost of the units sold is $$81,500.$January $31$Pay cash for monthly salaries, $$52,400.$ Prepare an adjusted trial balance as of January $31,2024.\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|$c$|\}$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$c$|\}\{$ACME Fireworks$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$c$|\}\{$Adjusted Trial Balance$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$c$|\}\{$January $31,2024\}\backslash \backslash$

$\backslash$hline Accounts & Debit & & & $\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Cash$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Accounts Receivable$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Allowance for Uncollectible Accounts$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Inventory$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Land$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Equipment$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Accumulated Depreciation$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Accounts Payable$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Notes Payable$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Interest Payable$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Deferred Revenue$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Income Tax Payable$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Common Stock$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Retained Earnings$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Sales Revenue$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Cost of Goods Sold$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Salaries Expense$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Interest Expense$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Bad Debt Expense$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Depreciation Expense$\}\backslash \backslash$

$\backslash$hline $\backslash$multicolumn$\{5\}\{|$l$|\}\{$Income Tax Expense$\}\backslash \backslash$

$\backslash$hline Totals & S & $0$ & $\backslash$$ & $0\backslash \backslash$

$\backslash$hline

$\backslash$end$\{$tabular$\}$