On January 1, Year 1, the general ledger of a company includes the following account balances: Cash Accounta Accounts Receivable Supplian Equipment Accumulated Depreciation Accounts Payable Common Stock, $1 par value Additional Paid-in Capital Retained Earnings Totals Debit Credit $ 43,800 46,700 8,600 75,000 $ 10,100 15,700 11,000 91,000 46,300 $174,100 $174,100 During January Year 1, the following transactions occur: January 2 Issue an additional 2,000 shares of $1 par value common stock for $40,000. January 9 Provide services to customers on account, $16,700. January 10 Purchase additional supplies on account, $6,000. January 12 Purchase 1,300 shares of treasury stock for $19 per share. January 15 Pay cash on accounts payable, $17,600. January 21 Provide services to customers for cash, $50,200. January 22 Receive cash on accounts receivable, $17,700. 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: The company had 11,000 shares outatanding on January 1, Year 1, and dividends are not paid on treasury stock.) January 30 Resell 800 shares of treasury stock for $21 per ahare. January 31 Pay cash for salaries during January, $43,100. The following information is available on January 31. Year 1. a. Unpaid utilities for the month of January are $7,300. b. Supplies at the end of January total $6,200. c. Depreciation on the equipment for the month of January is calculated using the straightline method. At the time the equipment was purchased, the company estimated a service life of three years and a residual value of $11,100. d. Accrued income taxes at the end of January are $2.200 Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet Analysis