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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$27,000,],[$Accounts Receivable,$50,000,],[$Allowance for Uncollectible Accounts,,$],[$Inventory$,21,900,],[$Land$,65,000,],[$Equipment$,24,500,],[$Accumulated Depreciation,,$3,400],[$Accounts Payable,,$30,400],[$Notes Payable $(6\%,$ due April $1,2025),,69,000],[$Common Stock,,$54,000],[$Retained Earnings,$$188,400,$$$188,400$