I just need help with the ANALYSIS part.

But feel free to double-check the work I currently have.

THIS IS WHERE I NEEDED HELP WITH AND THE CALCULATION INVOLVED. I want to make sure my Stockholder Equity and Net Income is right to do these calculations.

On January 1, 2021, the general ledger of Finale Fireworks includes the following account balances: Credit Debit $ 44,700 48,500 9,500 84,000 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Common Stock, $1 par value Additional Paid-in Capital Retained Earnings Totals $ 11,000 16,600 20,000 100,000 39,100 $186,700 $186,700 During January 2021, the following transactions occur: The following information is available on January 31, 2021. a. Unpaid utilities for the month of January are $8,200. b. Supplies at the end of January total $7,100. 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 $12,000. d. Accrued income taxes at the end of January are $3,100. January 2 Issue an additional 2,300 shares of $1 par value common stock for $46,000. January 9 Provide services to customers on account, $20,400. January 10 Purchase additional supplies on account, $6,900. January 12 Purchase 1,100 shares of treasury stock for $19 per share. January 15 Pay cash on accounts payable, $18,500. January 21 Provide services to customers for cash, $51,100. January 22 Receive cash on accounts receivable, $18,600. January 29 Declare a cash dividend of $0.20 per share to all shares outstanding on January 29. The dividend is payable on February 15. (Hint: Finale Fireworks had 20,000 shares outstanding on January 1, 2021, 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, $44,000. The Journal entry for Finale Fireworks: Adjusting Entries Date Account Titles Debit Credit Jan 31 Utilities Expense 8,200 Jan 2 Cash 46,000 Accounts Payable 8,200 Common Stock 2,300 Supplies Expense 9,300 Additional Paid-in Capital 43,700 Supplies 9,300 Jan 9 Accounts Receivable 20,400 Depreciation Expense 2,000 Service Revenue 20,400 Accumulated Depreciation 2,000 Jan 10 6,900 Income Tax Expense 3,100 Supplies Accounts Payable Treasury Stock 6,900 Income Taxes Payable 3,100 Jan 12 20,900 Closing Entries Cash 20,900 Jan 31 Jan 15 Accounts Payable 18,500 Service Revenue 71,500 Cash 18,500 Income Tax Expense 71,500 Jan 21 Cash 51,100 Income Tax Expense 66,600 Service Revenue 51,100 Salaries Expense 44,000 Jan 22 Cash 18,600 Supplies Expense 9,300 Accounts Receivable 18,600 Utilities Expense Utilities Expense 8,200 Jan 29 Dividends 4,240 Depreciation Expense 2,000 Dividends Payable 4,240 Income Tax Expense 3,100 Jan 30 Cash 16,800 Income Summary 4,900 Treasury Stock 15,200 Retained Earnings 4,900 Additional Paid-in Capital 1,600 Retained Earnings 4,240 Jan 31 Salaries Expense 44,000 Dividends 4,240 Cash 44,000 Service Revenue 71,500 Total Assets $ 222,200 Liabilities Finale Fireworks Income Statement For the month ended January 31, 2021 Current Liabilities Accounts Payable 13,200 Revenues Income Taxes Payable 3,100 Service Revenue $ 71,500 Dividends Payable 4,240 Operating Expenses Total Current Liabilities 20,540 Salaries Expense 44,000 Long Term Liabilities O Supplies Expense 9,300 Total Liabilities 8,200 Utilities Expense 20,540 Stockholders' Equity Depreciation Expense 2,000 Common Stock 22,300 Total Operating Expenses 63,500 Additional Paid-in Capital 145,300 Income before Taxes 8,000 Income Tax Expense 3,100 Retained Earnings 39,760 Net Income (5,700) Treasury Stock, at cost $ 4,900 Total Stockholders' Equity 201,660 Total Liabilities and Stockholders' Equity $ 222,200 Finale Fireworks Balance Sheet January 31, 2021 Assets Current Assets Cash $ 93,800 Accounts Receivable 50,300 Supplies 7,100 Total Current Assets $ 151,200 Property Plant and Equipment Equipment, at cost 84,000 Accumulated Depreciation (13000) Enter your Return on Equity value to one decimal place and earnings per share value to 2 decimal places. Analyze the following for Finale Fireworks: (a) Calculate the return on equity for the month of January. If the average return on equity for the industry for January is 2.50%, is the company more or less profitable than other companies in the same industry? The return on equity is: ?????22% Is the company mace or less profitable than other companies? More Less (b) How many shares of common stock are outstanding as of January 31, 2021? The number of common shares outstanding as of January 31, 2021 is ?????? (c) Calculate earnings per share for the month of January. (Hint: To calculate average shares of common stock outstanding take the beginning shares outstanding plus the ending shares outstanding and divide the total by 2.) If earnings per share was $2.40 last year (i.e., an average of $0.20 per month), is earnings per share for January 2021 better or worse than last year's average? Earnings per share is: ?????? Is earnings per share for January 2021 better or worse than last year's average? Better/Worse