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

Accounts	Debit			Credit
Cash	$	44,600
Accounts Receivable		48,300
Supplies		9,400
Equipment		83,000
Accumulated Depreciation				$	10,900
Accounts Payable					16,500
Common Stock, $1 par value					19,000
Additional Paid-in Capital					99,000
Retained Earnings					39,900
Totals	$	185,300		$	185,300

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, $19,700.
January		10		Purchase additional supplies on account, $6,800.
January		12		Purchase 1,000 shares of treasury stock for $22 per share.
January		15		Pay cash on accounts payable, $18,400.
January		21		Provide services to customers for cash, $51,000.
January		22		Receive cash on accounts receivable, $18,500.
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 19,000 shares outstanding on January 1, 2021, and dividends are not paid on treasury stock.)
January		30		Resell 700 shares of treasury stock for $24 per share.
January		31		Pay cash for salaries during January, $43,900.

Prepare an adjusted trial balance as of January 31, 2021.

Explain step by step please