On January $1,2024,$ the general ledger of $3$D Family Fireworks includes the following account balances:

$\backslash$table$[[$Accounts$,$Debit,Credit$],[$Cash$,$$$27,300,],[$Accounts Receivable,$15,300,],[$Allowance for Uncollectible Accounts,$4,200,],[$Supplies$,21,000,],[$Notes Receivable $,$ due in $2$ years$),80,600,11,700],[$Land$,,101,000],[$Accounts Payable,,$34,100],[$Common Stock,$$148,400,$$$148,400$