on january 1, 2021, the general ledger of acme fireworks includes the following account balances: accountsdebit credit cash$25,100 accounts receivable 46,200 allowance for uncollectible accounts $4,200 inventory 20,000 land 46,000 equipment 15,000 accumulated depreciation 1,500 accounts payable 28,500 notes payable (6%, due april 1, 2022) 50,000 common stock 35,000 retained earnings 33,100 totals$152,300 $152,300 during january 2021, the following transactions occur: january 2 sold gift cards totaling $8,000. the cards are redeemable for merchandise within one year of the purchase date. january 6 purchase additional inventory on account, $147,000. january 15 firework sales for the first half of the month total $135,000. all of these sales are on account. the cost of the units sold is $73,800. january 23 receive $125,400 from customers on accounts receivable. january 25 pay $90,000 to inventory suppliers on accounts payable. january 28 write off accounts receivable as uncollectible, $4,800. january 30 firework sales for the second half of the month total $143,000. sales include $11,000 for cash and $132,000 on account. the cost of the units sold is $79,500. january 31 pay cash for monthly salaries, $52,000.