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

During January $2024,$ the following transactions occur:

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January $2$ Issue an additional $2,200$ shares of $$1$ par value common stock for

$$44,000.$

January $9$ Provide services to customers on account, $$14,800.$

January $10$ Purchase additional supplies on account, $$5,100.$

January $12$ Purchase $1,000$ shares of treasury stock for $$20$ per share.

January $15$ Pay cash on accounts payable, $$16,700.$

January $21$ Provide services to customers for cash, $$49,300.$

January $22$ Receive cash on accounts receivable, $$16,800.$

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 $12,000$ shares outstanding on

January $1,2024,$ and dividends are not paid on treasury stock.$)$

January $30$ Resell $700$ shares of treasury stock for $$22$ per share.

January $31$ Pay cash for salaries during January, $$42,200.$

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

a$.$ Unpaid utilities for the month of January are $\backslash$$$6,400.$

b$.$ Supplies at the end of January total $\backslash$$$5,300.$

c$.$ 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 $\backslash$$$10,200.$

d$.$ Accrued income taxes at the end of January are $\backslash$$$2,200.$