On January 1, 2021, the general ledger of Grand Finale Fireworks includes the following account balances: Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Common Stock, 31 par value Additional Paid in Capital Retained Earnings Totals Debit Credit $ 44,400 47,960 9,200 81,600 $ 10,78 16,30 17,eee 97,600 41,5ee $182,500 $182,500 During January 2021, the following transactions occur January 2 Issue an additional 2,100 shares of 51 par value common stock for $42,800. January 9 Provide services to customers on account, $19,300 January 10 Purchase additional supplies on account, $6,600. January 12 Purchase 1,200 shares of treasury stock for $20 per share. January 15 Pay cash on accounts payable, $18,200. Janoary 21 Provide services to customers for cash, 550,800. January 22 Receive cash on accounts receivable, $18,304 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 17,000 shares outstanding on January 1, 2021, and dividends are not paid on treasury stock.) January 30 Resell 500 shares of treasury stock for $22 per share January 31 Pay cash for salaries during January, 543,700. 7. Analyze the following for Grand Finale Fireworks 6-1. Calculate the return on equity for the month of January