On January 1, 2018, the general ledger of Grand Finale Fireworks includes the following account balances: Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable COM Stock, $1 par value Paid-in Capital-Excess of Par Retained Earnings Totals Debit Credit $ 44,300 47,700 9,100 80,000 $ 10,600 16,200 16,000 96,000 42,300 $181,100 $181,100 During January 2018, 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, $18,800. January 10 Purchase additional supplies on account, $6,500. January 12 Repurchase 1,100 shares of treasury stock for $19 per share. January 15 Pay cash on accounts payable, $18,100. January 21 Provide services to customers for cash, $50,700. January 22 Receive cash on accounts receivable, $18,200. January 29 a cash dividend of $0.20 per share to all shares outstanding on January 29. The dividend is payable on February 15. (Hint: Grand Finale Fireworks had 16,000 shares outstanding on January 1, 2018 and dividends are not paid on treasury stock.) January 30 Reissue 700 shares of treasury stock for $21 per share. January 31 Pay cash for salaries during January, $43,600. Declare a The following information is available on January 31, 2018. a. Unpaid utilities for the month of January are $7,800. b. Supplies at the end of January total $6,700. 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 $11,600. d. Accrued income taxes at the end of January are $2,700. Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet Analysis Record each of the transactions listed above in the 'General Journal' tab (these are shown as items 1-10) assuming a FIFO perpetual Journal entry worksheet Record the closing entry for revenue. Note: Enter debits before credits. Date Account Title Debit Credit Jan 31 Record entry Clear entry View general journal