On January 1, 2021, the general ledger of Big Blast Fireworks includes the following account balances: Accounts Debit Credit S 23,300 40,000 Cash Accounts Receivable Allowance for uncollectible Accounts $ 4,500 Inventory Land 37,000 72,100 Accounts Payable 28,900 37,00e 63,000 39,000 Notes Payable (6%, due in 3 years) Common Stock Retained Earnings Totals $172,400 $172,400 The $37,000 beginning balance of Inventory consists of 370 units, each costing $100. During January 2021, Big Blast Fireworks had the following inventory transactions: January 3 Purchase 1,680 units for $168, 00e on account ($105 each). January 8 Purchase 1,700 units for $187,00e on account ($110 each). January 12 Purchase 1,800 units for $207,000 on account ($115 each). January 15 Return 135 of the units purchased on January 12 because of defects. January 19 sell 5, 200 units on account for $780,e00. The cost of the units sold is determined using a FIFO perpetual inventory system. January 22 Receive $753,800 from customers on accounts receivable. January 24 Pay s520,000 to inventory suppliers on accounts payable. January 27 write off accounts receivable as uncollectible, $3, 280. January 31 Pay cash for salaries during January, $121, e0e. The following Information is available on January 31, 2021. a. At the end of January, the company estimates that the remalning units of inventory are expected to sell in February for only $100 each. b. The company estimates future uncollectible accounts. The company determines $4,700 of accounts receivable on January 31 are past due, and 35% of these accounts are estimated to be uncollectible. The remaining accounts recelvable on January 31 are not past due, and 5% of these accounts are estimated to be uncollectible. (Hint: Use the January 31 accounts receivable balance calculated in the general ledger.) C. Accrued Interest expense on notes payable for January. Interest is expected to be paid each December 31. d. Accrued income taxes at the end of January are $13,000. a. At the end of January, the company estimates that the remalning units of Inventory are expected to sell in February for only $100 each. b. At the end of January. $4,700 of accounts recelvable are past due, and the company estimates that 35% of these accounts will not be collected. Of the remaining accounts recelvable, the company estimates that 5% will not be collected. . Accrued Interest expense on notes payable for January. Interest is expected to be paid each December 31. d. Accrued Income taxes at the end of January are $13,000. 3. Prepare an adjusted trial balance as of January 31, 2021.