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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$12,500\mathrm{.}00,],[$Accounts Receiva,$$36,600\mathrm{.}00,],[$Allowance for Uncollectible Accoun,,$],[$Inventory$,$$$153,300\mathrm{.}00,],[$Land$,$$$80,300\mathrm{.}00,],[$Buildings$,$$$13,300\mathrm{.}00,],[$Accumulated Depreciation,$$10,900\mathrm{.}00,],[$Accounts Payable,$$32,900\mathrm{.}00,],[$Common Stock,,$$312,000\mathrm{.}00$