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

Accounts	Debit	Credit
Cash	$44,400
Accounts Receivable	47,900
Supplies	9,200
Equipment	81,000
Accumulated Depreciation		$10,700
Accounts Payable		16,300
Common Stock, $1 par value		17,000
Additional Paid-in Capital		97,000
Retained Earnings		41,500
Totals	$182,500	$182,500

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, $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.
January 21		Provide services to customers for cash, $50,800.
January 22		Receive cash on accounts receivable, $18,300.
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, 2024, 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, $43,700.

The following information is available on January 31, 2024.

1. Unpaid utilities for the month of January are $7,900.
2. Supplies at the end of January total $6,800.
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 a service life of three years and a residual value of $11,700.
4. Accrued income taxes at the end of January are $2,800.