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

Accounts	Debit			Credit
Cash	$	43,700
Accounts Receivable		46,500
Supplies		8,500
Equipment		74,000
Accumulated Depreciation				$	10,000
Accounts Payable					15,600
Common Stock, $1 par value					10,000
Additional Paid-in Capital					90,000
Retained Earnings					47,100
Totals	$	172,700		$	172,700

During January 2021, 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, $16,600.
January		10		Purchase additional supplies on account, $5,900.
January		12		Purchase 1,200 shares of treasury stock for $24 per share.
January		15		Pay cash on accounts payable, $17,500.
January		21		Provide services to customers for cash, $50,100.
January		22		Receive cash on accounts receivable, $17,600.
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 10,000 shares outstanding on January 1, 2021, and dividends are not paid on treasury stock.)
January		30		Resell 600 shares of treasury stock for $26 per share.
January		31		Pay cash for salaries during January, $43,000.

The following information is available on January 31, 2021.

1. Unpaid utilities for the month of January are $7,200.
2. Supplies at the end of January total $6,100.
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 $11,000.
4. Accrued income taxes at the end of January are $2,100.

Prepare a classified balance sheet as of January 31, 2021, in the 'Balance Sheet' tab.

Unadjusted Grand Finale Fireworks Classified Balance Sheet January 31, 2021 Assets Liabilities Current Assets: Current Liabilities: Total Current Assets Total Current Liabilities Stockholders' Equity Noncurrent Assets: Total Stockholders' Equity Total Liabilities & Stockholders' Equity Total Assets