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

Accounts Debit Credit

Cash $$43,500$

Accounts Receivable $46,100$

Supplies $8,300$

Equipment $72,000$

Accumulated Depreciation $$9,800$

Accounts Payable $15,400$

Common Stock, $$1$ par value $18,000$

Additional Paid$-$in Capital $88,000$

Retained Earnings $38,700$

Totals $$169,900$ $$169,900$

During January $2024,$ 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, $$16,800.$

January $10$ Purchase additional supplies on account, $$5,700.$

January $12$ Purchase $1,100$ shares of treasury stock for $$21$ per share.

January $15$ Pay cash on accounts payable, $$17,300.$

January $21$ Provide services to customers for cash, $$49,900.$

January $22$ Receive cash on accounts receivable, $$17,400.$

January $29$ Declare a cash dividend of $$0\mathrm{.}30$ per share to all shares outstanding on January $29.$ The dividend is payable on February $15.($Hint: Grand Finale Fireworks had $18,000$ shares outstanding on January $1,2024,$ and dividends are not paid on treasury stock.$)$

January $30$ Resell $900$ shares of treasury stock for $$23$ per share.

January $31$ Pay cash for salaries during January, $$42,800.$

The following information is available on January $31,2024.$

Unpaid utilities for the month of January are $$7,000.$

Supplies at the end of January total $$5,900.$

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 $$10,800.$

Accrued income taxes at the end of January are $$2,800.$ PLEASE HELP ME FIX THE CLOSING ENTRIES