On January 1, 2024, the general ledger of Grand Finale Fireworks includes the following account balances:

Accounts	Debit	Credit
Cash	$43,100
Accounts Receivable	45,300
Supplies	7,900
Equipment	68,000
Accumulated Depreciation		$9,400
Accounts Payable		15,000
Common Stock, $1 par value		14,000
Additional Paid-in Capital		84,000
Retained Earnings		41,900
Totals	$164,300	$164,300

During January 2024, the following transactions occur:

January 2		Issue an additional 2,100 shares of $1 par value common stock for $42,000.
January 9		Provide services to customers on account, $15,300.
January 10		Purchase additional supplies on account, $5,300.
January 12		Purchase 1,100 shares of treasury stock for $19 per share.
January 15		Pay cash on accounts payable, $16,900.
January 21		Provide services to customers for cash, $49,500.
January 22		Receive cash on accounts receivable, $17,000.
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 14,000 shares outstanding on January 1, 2024, and dividends are not paid on treasury stock.)
January 30		Resell 700 shares of treasury stock for $21 per share.
January 31		Pay cash for salaries during January, $42,400.

The following information is available on January 31, 2024.

Unpaid utilities for the month of January are $6,600.

Supplies at the end of January total $5,500.

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 a service life of three years and a residual value of $10,400.

Accrued income taxes at the end of January are $2,400.

Using the information from the requirements above, complete the 'Analysis' tab. (Enter your return on equity value to one decimal place and earnings per share value to 2 decimal places.)

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 2.40%, is the company more or less profitable than other companies in the same industry?
The return on equity is:		%
Is the company more or less profitable than other companies?
(b) How many shares of common stock are outstanding as of January 31, 2024?
The number of common shares outstanding as of January 31, 2024 is
(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 2024 better or worse than last years average?
Earnings per share is:
Is earnings per share for January 2024 better or worse than last years average?

Please help me with this last part

Thank you!