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 Common Stock, $1 par valve Paldin Capital-Excess of Par Retained Earnings Totals Debit Credit $44,500 48,100 9.300 82,000 $ 10,800 16,400 18,000 98,000 40,700 $ 183,900 $ 183,900 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, $19,500. January 10 Purchase additional supplies on account, 56,700. January 12 Hepurchase 1,200 shares of treasury stock for $21 per share. January 15 Pay cash on accounts payable, $10,300. January 21 Provide services to customers for cash, $50,900. January 22 Receive cash on accounts receivable, $18,400. January 29 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 18,000 shares outstanding on January 1, 2018 and dividends are not paid on treasury stock.) January 30 Reissue 600 shares of treasury stock for $23 per share. January 31 Pay cash for solaries during January, 543,880. The following information is available on January 31, 2018 a. Unpaid utilities for the month of January are $8,000. b. Supplies at the end of January total $6,900. c Depreciation on the equipment for the month of January is calculated using the straight line method At the the equipment was purchased, the company estimated a service life of three years and a residual value of $11,800. d Accrued income taxes at the end of January are $2.900 General Journal General Ledger Requirement Trial Balance Income Statement Balance Sheet Analysis