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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$103,200,],[$Accounts receivable,$38,000,],[$Inventory$,154,000,],[$Land$,87,300,],[$Buildings$,140,000,],[$Allowance for uncollectible accounts,,$$3,800$