Create a Classified Balance Sheet as of January 31, 2024:

Post-closing Grand Finale Fireworka Trial Balance Jinuary.t1 2024 Generaltedger Inceme statement \begin{tabular}{|l|r|r|r|} \hline \multicolumn{2}{|c|}{ Grand Finale Fireworks } \\ \hline \multicolumn{2}{|c|}{ For the Month Ended January 31,2024} \\ \hline Service Revenue & $ & 0 & \\ \hline Additional Paid-in Capital & 130,600 & \\ \hline Total Revenue & & $ & 130,600 \\ \hline Salaries Expense & 0 & & \\ \hline Utilities Expense & 0 & \\ \hline Depreciation Expense & 0 & \\ \hline & & & \\ \hline & & & \\ \hline Total Operating Expenses & & & 0 \\ \hline Income Before Taxes & & & 130,600 \\ \hline Income Tax Expense & & & 0 \\ \hline Net Income & & & 130,600 \\ \hline \end{tabular} Trial Balance Balance Sheet \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Utilitios Payable } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & January 01 & & & 0 \\ \hline E 11 & January 31 & & 7,300 & 7,300 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Income Tax Payabio: } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & January 01 & & & 0 \\ \hline Fi 14 & January 31 & & 2.200 & 2,200 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|r|r|} \hline \multicolumn{5}{|c|}{ Dividendis Payatito } \\ \hline No. & Date & Debit & \multicolumn{1}{|c|}{ Credit } & \multicolumn{1}{|c|}{ Balance } \\ \hline & January 01 & & & 0 \\ \hline 8 & January 29 & & 3,510 & 3,510 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|c|} \hline \multicolumn{1}{|c|}{ Common Stock } \\ \hline No. & Date & Debit & \multicolumn{1}{|c|}{ Credit } & \multicolumn{1}{c|}{ Balance } \\ \hline & January 01 & & & 11,000 \\ \hline D1 & January 02 & & 2,000 & 13,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Treanury Stock } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & January 01 & & & 0 \\ \hline 4 & January 12 & 24,700 & & 24,700 \\ \hline a 9 & January 30 & & 15,200 & 9,500 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline No. & Date & Debit & Credit & Balance \\ \hline & January 01 & & & 91,000 \\ \hline C. 1 & January 02 & & 38,000 & 129,000 \\ \hline E 9 & January 30 & & 1.600 & 130,600 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Rotatined Earnitigs } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & January 01 & & & 46,300 \\ \hline \begin{tabular}{ll} 8 & 15 \end{tabular} & January 31 & & 00,000 & 113,200 \\ \hline B 16 & Januaty 31 & 62,775 & & 50,425 \\ \hline B ii & January 31 & 3,510 & & 46.915 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Dividends } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 0 \\ \hline & January 29 & 3.510 & & 3,510 \\ \hline [2 17 & January 31 & & 3.510 & 0 \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Jervice Revenue } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline \end{tabular} \begin{tabular}{|l|c|c|c|c|} \hline \multicolumn{4}{|c|}{ Depreciation Expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Service Revenue } \\ \hline \multirow{2}{*}{\multicolumn{2}{|c|}{ No. }} & Date & Debit & Credit & Balance \\ \hline & & January 01 & & & 0 \\ \hline & 2 & January 09 & & 16,700 & 16,700 \\ \hline s & 6 & January 21 & & 50,200 & 66,900 \\ \hline & 15 & January 31 & 66,900 & & 0 \\ \hline \end{tabular} Depreciation Expense \begin{tabular}{|l|c|c|r|r|} \hline No. & Date & Debit & Credit & \multicolumn{1}{|c|}{ Balance } \\ \hline & January 01 & & & 0 \\ \hline E 13 & January 31 & 1,775 & & 1,775 \\ \hline E 16 & January 31 & & 1,775 & 0 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Supplies Expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & January 01 & & & 0 \\ \hline E12 & January 31 & 8,400 & & 8,400 \\ \hline Q 16 & January 31 & & 8,400 & 0 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Salaries Expense } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & January 01 & & & 0 \\ \hline D 10 & January 31 & 43,100 & & 43,100 \\ \hline C. 16 & January 31 & & 43,100 & 0 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|c|} \hline \multicolumn{6}{|c|}{ Utilities Expense } \\ \hline No. & & Date & Debit & Credit & Balance \\ \hline & & January 01 & & & 0 \\ \hline Q & 11 & January 31 & 7,300 & & 7,300 \\ \hline Q & 16 & January 31 & & 7,300 & 0 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|r|} \hline \multicolumn{7}{|c|}{ Income Tax Expense } \\ \hline No. & Date & Debit & \multicolumn{1}{|c|}{ Credit } & \multicolumn{1}{|c|}{ Balance } \\ \hline & January 01 & & & 0 \\ \hline C. 14 & January 31 & 2.200 & & 2.200 \\ \hline 16 & January 31 & & 2.200 & 0 \\ \hline \end{tabular} Ceneral Joumal Thal Balance General Ledger Account \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Camh } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & January 01 & & & 43,800 \\ \hline E 1 & January 02 & 40,000 & & 83,800 \\ \hline E & January 12 & & 24,700 & 59,100 \\ \hline D & January 15 & & 17,600 & 41,500 \\ \hline E & January 21 & 50,200 & & 91,700 \\ \hline \& 7 & January 22 & 17,700 & & 109,400 \\ \hline E & January 30 & 16,800 & & 126,200 \\ \hline D 10 & January 31 & & 43,100 & 83,100 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Accounts Receivable } \\ \hline No. & Date & Debit & Credit: & Balance \\ \hline & January 01 & & & 46,700 \\ \hline E & January 09 & 16,700 & & 63,400 \\ \hline E & January 22 & & 17,700 & 45,700 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Supplies } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 8,600 \\ \hline E & January 10 & 6,000 & & 14,600 \\ \hline B 12 & January 31 & -2 & 8,400 & 6,200 \\ \hline \end{tabular} \begin{tabular}{||c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Equipment } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & December 31 & & & 75,000 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Accumulated Deprecistion } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & January 01 & & & 10,100 \\ \hline Q 13 & January 31 & & 1,775 & 11,875 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ Accounts Payable } \\ \hline No. & Date & Debit & Credit & Balance \\ \hline & January 01 & & & 15,700 \\ \hline E 3 & January 10 & & 6,000 & 21,700 \\ \hline E 5 & January 15 & 17,600 & & 4,100 \\ \hline \end{tabular} During January 2024, the following transactions occur: 3 anuary 2 Issue an additional 2,000 shares of $1 par value connon stock for $40,000. January 9 Provide services to custoners on account, $16,700. 3 anuary 10 Purchase additienat supplies on account, $6,000. January 12 Purchase 1,300 shares of treasury stock for $19 per share. January 15 Pay cash on accounts payable, $17,600; January 21 Provide services to custoners for cash, $50,200. January 22 Recelve cash on accounts, recelvable, $17,700. 15. (Mintz Grand Finale fireworks had 11, eoe shares outstanding on January 1, 2024, and dividends are not paid on treasury stock.) January 30 fose 11800 shares of treasury stock for $21 per share: January 31 Pay cash for salarles during January, $43,100. The following information is avallable on January 31,2024. a. Unpaid utitites for the month of January are $7,300. b. Supplies at the end of January total $6,200. c. Depreciation on the equipment for the month of January is calculated using the straight-line method. At the time the equipment was purchased, the company estimated a service life of three years and a residual value of $11,100. d. Accrued income taxes at the end of January are $2.200