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

Accounts	Debit			Credit
Cash	$	44,700
Accounts Receivable		48,500
Supplies		9,500
Equipment		84,000
Accumulated Depreciation				$	11,000
Accounts Payable					16,600
Common Stock, $1 par value					20,000
Additional Paid-in Capital					100,000
Retained Earnings					39,100
Totals	$	186,700		$	186,700

During January 2021, the following transactions occur:

January		2		Issue an additional 2,300 shares of $1 par value common stock for $46,000.
January		9		Provide services to customers on account, $20,400.
January		10		Purchase additional supplies on account, $6,900.
January		12		Purchase 1,100 shares of treasury stock for $19 per share.
January		15		Pay cash on accounts payable, $18,500.
January		21		Provide services to customers for cash, $51,100.
January		22		Receive cash on accounts receivable, $18,600.
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 20,000 shares outstanding on January 1, 2021, and dividends are not paid on treasury stock.)
January		30		Resell 800 shares of treasury stock for $21 per share.
January		31		Pay cash for salaries during January, $44,000.

The following information is available on January 31, 2021.

1. Unpaid utilities for the month of January are $8,200.
2. Supplies at the end of January total $7,100.
3. Depreciation on the equipment for the month of January is calculated using the straight-line method. At the time the equipment was purchased, the company estimated the service life of three years and a residual value of $12,000.
4. Accrued income taxes at the end of January are $3,100.

This is the Journal entry I got (please verify). I am stuck on the income statement, balance sheet, and the analysis:

Credit Date Jan 02 Debit 46,000 Account Title Cash Common Stock Additional Paid-in Capital 2,300 43,700 Jan 31 8,200 Utilities Expense Utilities Payable 8,200 Jan 09 20,400 Accounts Receivable Service Revenue 20,400 Jan 31 2,400 Supplies Expense Supplies 2,400 Jan 10 6,900 Supplies Accounts Payable 6,900 Jan 31 2,000 Depreciation Expense Accumulated Depreciation 2,000 Jan 12 20.900 Treasury Stock Cash 20,900 Jan 31 3,100 Income Tax Expense Income Tax Payable 3.100 Jan 15 18,500 Accounts Payable Cash 18,500 15 Jan 31 71,500 Service Revenue Income Tax Expense 71,500 Jan 21 Cash 51,100 Service Revenue 51,100 16 Jan 31 66,600 Jan 22 18,600 Cash Accounts Receivable 18,600 Income Tax Expense Salaries Expense Utilities Expense Supplies Expense Depreciation Expense Income Tax Expense 44,000 8,200 9,300 2,000 3,100 Jan 29 4.240 Dividends Dividends Payable 4,240 17 Jan 31 4,240 Jan 30 16,800 Retained Earnings Dividends 4,240 Cash Treasury Stock Additional Paid-in Capital 15,200 1,600 Jan 31 Salaries Expense 44,000 Cash 44,000 Analyze the following for Grand Finale Fireworks: (a) Calculate the return on equity for the month of January. If the average return on equity for the industry for January is 2.50%, is the company more or less proutable than other companies in the same industry? The return on equity is: 2.71% Is the company more ac less.profitable than other companies? More (b) How many shares of common stock are outstanding as of January 31, 2021? The number of common shares outstanding as of January 31, 2021 is 22,000 (c) Calculate earnings per share for the month of January. (Hint: To calculate average shares of common stock outstanding take the beginning shares outstanding plus the ending shares outstanding and divide the total by 2.) If earnings per share was $2.40 last year (i.e., an average of $0.20 per month), is earnings per share for January 2021 better or worse than last year's average? Earnings per share is: $0.23 Is earnings per share for January 2021 better or worse than last year's average? better