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

Accounts Debit Credit

Cash $ $44,000$

Accounts Receivable $47,100$

Supplies $8,800$

Equipment $77,000$

Accumulated Depreciation $$10,300$

Accounts Payable $15,900$

Common Stock, $$1$ par value $13,000$

Additional Paid$-$in Capital $93,000$

Retained Earnings $44,700$

Totals $$176,900$ $$176,900$

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, $$17,900.$

January $10$ Purchase additional supplies on account, $$6,200.$

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

January $15$ Pay cash on accounts payable, $$17,800.$

January $21$ Provide services to customers for cash, $$50,400.$

January $22$ Receive cash on accounts receivable, $$17,900.$

January $29$ Declare a cash dividend of $$0\mathrm{.}20$ per share to all shares outstanding on January $29.$ The dividend is payable on February $15.($Hint: Grand Finale Fireworks had $13,000$ shares outstanding on January $1,2024,$ and dividends are not paid on treasury stock.$)$

January $30$ Resell $600$ shares of treasury stock for $$22$ per share.

January $31$ Pay cash for salaries during January, $$43,300.$Prepare a multiple$-$step income statement for the period ended January $31,2024.$