On January $1,2024,$ the general ledger of Grand Finale Fireworks includes the following account balances: AccountsDebitCreditCash $$42,800$ Accounts Receivable$44,700$ Supplies$7,600$ Equipment$65,000$ Accumulated Depreciation $$9,100$Accounts Payable $14,700$Common Stock, $$1$ par value $11,000$Additional Paid$-$in Capital $81,000$Retained Earnings $44,300$Totals$$160,100$$$160,100$ During January $2024,$ the following transactions occur: January $2$Issue an additional $2,000$ shares of $$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 $15.($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.$The following information is available on January $31,2024.$Unpaid utilities for the month of January are $$6,300.$Supplies at the end of January total $$5,200.$Depreciation on the equipment for the month of January is calculated using the straight$-$line method. At the time the equipment was purchased, the company estimated a service life of three years and a residual value of $$10,100.$Accrued income taxes at the end of January are $$2,100.$