On January 1, 2024, the general ledger of Grand Finale Fireworks includes the following account balances: Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Common Stock, $1 par value Additional Paid-in Capital Retained Earnings Totals Debit $ 43,300 Credit 45,700 8,100 70,000 $9,600 15,200 16,000 86,000 40,300 $167,100 $167,100 During January 2024, the following transactions occur: January 9 Provide services to customers on account, $16,100. January 2 Issue an additional 2,000 shares of $1 par value common stock for $40,000. January 10 Purchase additional supplies on account, $5,500. January 15 Pay cash on accounts payable, $17,100. January 21 Provide services to customers for cash, $49,700. January 12 Purchase 1,300 shares of treasury stock for $19 per share. January 22 Receive cash on accounts receivable, $17,200. January 29 Declare a cash dividend of $0.40 per share to all shares outstanding on January 29. The dividend is payable on February 15. (Hint: Grand Finale Fireworks had 16,000 shares outstanding on January 1, 2024, 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, $42,600.