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
Additional Paid-in Capital					99,000
Retained Earnings					39,900
Totals	$	185,300		$	185,300

During January 2018, the following transactions occur:

January 2	Issue an additional 2,200 shares of $1 par value common stock for $44,000.
January 9	Provide services to customers on account, $19,700.
January 10	Purchase additional supplies on account, $6,800.
January 12	Repurchase 1,000 shares of treasury stock for $22 per share.
January 15	Pay cash on accounts payable, $18,400.
January 21	Provide services to customers for cash, $51,000.
January 22	Receive cash on accounts receivable, $18,500.
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 19,000 shares outstanding on January 1, 2018 and dividends are not paid on treasury stock.)
January 30	Reissue 700 shares of treasury stock for $24 per share.
January 31	Pay cash for salaries during January, $43,900.

The following information is available on January 31, 2018.

Unpaid utilities for the month of January are $8,100.

Supplies at the end of January total $7,000.

Depreciation on the equipment for the month of January is calculated using the straight-line method. At the time the equipment was p