During January $2024,$ the following transactions occur:

January $2$ Issue an additional $2,000$ shares of $$1$ par value common stock for $$4,00.$

January $9$ Provide services to customers on account, $$16,800.$

January $10$ Purchase additional supplies on account, $$5,760.$

January $12$ Purchase $1,100$ shares of treasury stock for $$21$ per share.

January $15$ Pay cash on accounts payable, $$17,300.$

January $21$ Provide services to customers for cash, $$49,960.$

January $22$ Receive cash on accounts receivable, $$17,400.$

January $29$ Declare a cash dividend of $$0\mathrm{.}30$ per share to all shares outstanding on January $29.$ The dividend is payable on February

$($Hint: Grand Finale Fireworks had $18,000$ shares outstanding on January $1,2024,$ and dividends are not paid on

treasury stock.$)$

January $30$ Resel$1900$ shares of treasury stock for $$23$ per share.

January $31$ Pay cash for salaries during January, $$42,800.$

The following information is avallable on January $31,2024.$

a$.$ Unpaid utilities for the month of January are $$7,000.$

b$.$ Supplies at the end of January total $$5,900.$

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 $$10,800.$

d$.$ Accrued income taxes at the end of January are $$2,800.$