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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$26,900,],[$Accounts Receivable,$49,800,],[$Allowance for Uncollectible Accounts,,$],[$Inventory$,21,800,],[$Land$,64,000,],[$Equipment$,24,000,],[$Accumulated Depreciation,,$3,300],[$Accounts Payable,,$30,300],[$Notes Payable $(6\%,$ due April $1,2025$