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

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$25,100,],[$Accounts Receivable,$46,200,],[$Allowance for Uncollectible Accounts,,$],[$Inventory$,20,000,],[$Land$,46,000,],[$Equipment$,15,000,],[$Accumulated$.$ Depreciation,,$1,500],[$Accounts Payable,,$28,500],[$Notes Payable $(68,$ due April $1,2025$