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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$12,100,],[$Accounts Receivable,$35,800,],[$Allowance for Uncollectible Accounts,$152,900,],[$Inventory$,76,300,],[$Land$,129,000,],[$Buildings$,,10,500],[$Accumulated Depreciation,,$27,600],[$Accounts Payable,,$156,360],[$Common Stock,,$$406,100$