On january 1, 2021, the general ledger of dynamite fireworks includes the following account balances: accounts debit credit cash $ 25,100 accounts receivable 6,500 supplies 4,400 land 63,000 accounts payable $ 4,500 common stock 78,000 retained earnings 16,500 totals $ 99,000 $ 99,000 during january 2021, the following transactions occur: january 2 purchase rental space for one year in advance, $9,900 ($825/month). january 9 purchase additional supplies on account, $4,800. january 13 provide services to customers on account, $26,800. january 17 receive cash in advance from customers for services to be provided in the future, $5,000. january 20 pay cash for salaries, $12,800. january 22 receive cash on accounts receivable, $25,400. january 29 pay cash on accounts payable, $5,300. 3. prepare an adjusted trial balance as of january 31, 2021.