Create the general jounral for the following: On January $1,2024,$ the general ledger of Grand Finale Fireworks includes the following account balances:

During January $2024,$ the following transactions occur:

January $2$ Issue an additional $2,000$ shares of $$1$ par value common stock for $$40,000.$

January $9$ Provide services to customers on account, $$14,000.$

January $10$ Purchase additional supplies on account, $$5,000.$

January $12$ Purchase $1,100$ shares of treasury stock for $$19$ per share.

January $15$ Pay cash on accounts payable, $$16,600.$

January $21$ Provide services to customers for cash, $$49,200.$

January $22$ Receive cash on accounts receivable, $$16,700.$

January $29$ Declare a cash dividend of $$0\mathrm{.}40$ per share to all shares outstanding on January $29.$ The dividend is payable on February

$($Hint: Grand Finale Fireworks had $11,000$ shares outstanding on January $1,2024,$ and dividends are not paid on

treasury stock.$)$

January $30$ Resell $800$ shares of treasury stock for $$21$ per share.

January $31$ Pay cash for salaries during January, $$42,100.$ a$.$Unpaid utilities for the month of January are $$6,300.$

b$.$Supplies at the end of January total $$5,200.$

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 $$10,100.$

d$.$Accrued income taxes at the end of January are $$2,100.$