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

During January $2024,$ the following transactions occur:

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

a$.$ Unpaid utilities 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.$