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, 51 par value Additional Paid in Capital Retained Earnings Totals Debit Credit $ 44,400 47,900 9,200 81, Bee $ 10,700 36,300 17,000 97,000 41,500 $182, 5ee $182,50e During January 2021, the following transactions occur January 2 Issue an additional 2,100 shares of 31 par value comon stock for $42,ceo. January Provide services to customers on account 319,00 January 10 Purchase additional supplies Account, 16,600 January 12 Purchase 1,200 shares of treasury stock for $20 per share, January 15 Pay cash on accounts payable, 518,200. January 21 Provide services to use for cash, 350,000 January 22 Receive cash on accounts receivable, $11,100. January 29 Declare a cash dividend of 10.2 por share to all share outstanding on panuary 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. 5. Prepare a classified balance sheet as of January 31, 2021. (Amounts to be deducted should be indicated by a minus sign.)