On January 1, 2021, the general ledger of Grand Finale Fireworks includes the following account balances: During January 2021, the following transactions occur: January 2 Ismse an additional 2,000 shares of $1 par value connon stock for $40,000. January 9 Provide servicen to customers on account, $14,300. January 10 Purchase additional supplies on account, $4,900. January 12 purchase 1,000 shares of treasury Btock for $18 per share. January is Pay eaah on accounts payable, $16,500. January 21 provide services to customers for cash, 549,100. January 22 Receive canh on accounts receivable, $16,600. January 29 Deelare a cash dividend of $0.30 per abare to all shares outstanding on January 29. The dividend in payable on Rebruary 15. (Hint: Grand Finale Firevorkin had 10,000 tharen outatanding on January 1. 2021, and dividends are not paid on treasury stock.) asnuary 10 gesell 600 atiaren of treasury stock for $20 per share. January 31 Pay cash for salarien during January, $42,000. Journal entry worksheet Record issuance of an additional 2,000 shares of $1 par value common stock for $40,000. Note: Enter debits before credits. a. Unpaid utilities for the month of January are $6,200. b. Supplies at the end of January total $5,100. c. Depreciation on the equipment for the month of January is calculated using the straightline method. At the time the equipment was purchased, the company estimated a service life of three years and a residual value of $10.000. d. Accrued income taxes at the end of January are $2,000. 2. Record the adjusting entries on January 31,2018 for the above transactions. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet 2 Unpaid utilities for the month of January are $6,200. Prepare the adjusting entry for utibties. Note: Enter gebits before Gredits