On January 1, 2018, the general ledger of Grand Finale Fireworks includes the following account balances:

Accounts	Debit			Credit
Cash	$	43,400
Accounts Receivable		45,900
Supplies		8,200
Equipment		71,000
Accumulated Depreciation				$	9,700
Accounts Payable					15,300
Common Stock, $1 par value					17,000
Additional Paid-in Capital					87,000
Retained Earnings					39,500
Totals	$	168,500		$	168,500

The following information is available on January 31, 2018.

Unpaid utilities for the month of January are $6,900.

Supplies at the end of January total $5,800.

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 $10,700.

Accrued income taxes at the end of January are $2,700

Prepare the adjusting entry for utilities

Prepare the adjusting entry for supplies

Prepare the adjusting entry for depreciation

Prepare the adjusting entry for income tax

Prepare the adjusting entry for revenue

Prepare the adjusting entry for expense

Prepare the adjusting entry for dividends

Grand Finale Fireworks
Multiple-Step Income Statement
For the Month ended January 31, 2018
Total revenue		$0
Total operating expenses		0
		0
		$0

This is what I have but it doesn't seem right

Grand Finale Fireworks
Classified Balance Sheet
January 31, 2018
Assets		Liabilities
Current Assets:		Current Liabilities:
Cash	$86,580	Accounts payable	$3,700
Accounts receivable	62,600	Utilities payable	0
Supplies	13,800	Income tax payable	0
Total Current Assets	162,980	Total Current Liabilities	3,700
Noncurrent Assets:		Stockholders Equity
Equipment	71,000	Common stock	19,100
Accumulated depreciation	(9,700)	Additional paid-in capital	128,500
		Retained earnings	35,880
		Treasury stock	(4,000)
		Total Stockholders Equity	179,480
Total Assets	$224,280	Total Liabilities & Stockholders Equity	$183,180

Analyze the following for Grand Finale Fireworks:
(a) Calculate the return on equity for the month of January. If the average return on equity for the industry for January is 2.50%, is the company more or less profitable than other companies in the same industry?
The return on equity is:		%
Is the company more or less profitable than other companies?
(b) How many shares of common stock are outstanding as of January 31, 2018?
The number of common shares outstanding as of January 31, 2018 is
(c) Calculate earnings per share for the month of January. (Hint: To calculate average shares of common stock outstanding take the beginning shares outstanding plus the ending shares outstanding and divide the total by 2.) If earnings per share was $2.40 last year (i.e., an average of $0.20 per month), is earnings per share for January 2018 better or worse than last years average?
Earnings per share is:
Is earnings per share for January 2018 better or worse than last years average?