On January 1, 2018, the general ledger of Grand Finale Fireworks includes the following account balances: Accounts Debit Credit Cash $ 44,600 Accounts Receivable 48,300 Supplies 9,400 Equipment 83,000 Accumulated Depreciation $ 10,900 Accounts Payable 16,500 Common Stock, $1 par value 19,000 Paid-in Capital-Excess of Par 99,000 Retained Earnings 39,900 Totals $ 185,300 $ 185,300 Transactions occurring during January are listed below. Prepare appropriate journal entries.

On January 1, 2018, the general ledger of Grand Finale Fireworks includes the following account balances: Debit Credit Account Issue an additional 2,200 shares of $1 par value common stock for $44,000. Provide services to customers on account, $19,700. Purchase additional supplies on account, $6,800. Repurchase 1,000 shares of treasury stock for $22 per share. Pay cash on accounts payable, $18,400. Provide services to customers for cash, $51,000. Receive cash on accounts receivable, $18,500. Declare a cash dividend of $0.30 per share to all shares outstanding on January 29. The dividend is payable on February 15. (Hint: Grand Finale Fireworks had 19,000 shares outstanding on January 1, 2018 and dividends are not paid on treasury stock.) Reissue 700 shares of treasury stock for $24 per share. Pay cash for salaries during January, $43,900.