On January 1, 2021, the general ledger of Grand Finale Fireworks includes the following account balances:

Accounts	Debit			Credit
Cash	$	44,100
Accounts Receivable		47,300
Supplies		8,900
Equipment		78,000
Accumulated Depreciation				$	10,400
Accounts Payable					16,000
Common Stock, $1 par value					14,000
Additional Paid-in Capital					94,000
Retained Earnings					43,900
Totals	$	178,300		$	178,300

During January 2021, 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, $18,200.
January		10		Purchase additional supplies on account, $6,300.
January		12		Purchase 1,100 shares of treasury stock for $21 per share.
January		15		Pay cash on accounts payable, $17,900.
January		21		Provide services to customers for cash, $50,500.
January		22		Receive cash on accounts receivable, $18,000.
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 14,000 shares outstanding on January 1, 2021, and dividends are not paid on treasury stock.)
January		30		Resell 800 shares of treasury stock for $23 per share.
January		31		Pay cash for salaries during January, $43,400.

The following information is available on January 31, 2021.

1. Unpaid utilities for the month of January are $7,600.
2. Supplies at the end of January total $6,500.
3. 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 $11,400.
4. Accrued income taxes at the end of January are $2,500.

1. General Journal

2. Income Statement

3. Balance Sheet

4. The return on equity is:

5. The number of common shares outstanding as of Jan 31, 2021 is

6. Earning per share is