On January 1,2021,the general ledger of 3D Family Fireworks includes the following account balances:

On January 1,2021,the general ledger of 3D Family Fireworks includes the following account balances:

Accounts Debit Credit

Cash $27,500.00

Accounts Receivable $15,400.00

Allowance for Uncollectible accounts $4,400.00

Supplies $4,300.00

Notes Receivable(6% due in 2 years) $22,000.00

Land $80,700.00

Accounts Payable $9,300.00

Common Stock $1,02,000.00

Retained Earnings $34,200.00

Total $1,49,900.00 $1,49,900.00