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

Accounts	Debit			Credit
Cash	$	43,100
Accounts Receivable		45,300
Supplies		7,900
Equipment		68,000
Accumulated Depreciation				$	9,400
Accounts Payable					15,000
Common Stock, $1 par value					14,000
Additional Paid-in Capital					84,000
Retained Earnings					41,900
Totals	$	164,300		$	164,300

During January 2018, the following transactions occur:

January 2	Issue an additional 2,100 shares of $1 par value common stock for $42,000.
January 9	Provide services to customers on account, $15,300.
January 10	Purchase additional supplies on account, $5,300.
January 12	Repurchase 1,100 shares of treasury stock for $19 per share.
January 15	Pay cash on accounts payable, $16,900.
January 21	Provide services to customers for cash, $49,500.
January 22	Receive cash on accounts receivable, $17,000.
January 29	Declare 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 14,000 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, $42,400.

The following information is available on January 31, 2018.

1. Unpaid utilities for the month of January are $6,600.
2. Supplies at the end of January total $5,500.
3. 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 $10,400.
4. Accrued income taxes at the end of January are $2,400.

I need help with the closing entries, thank you