Justin's Cleaning Service began operation on January 1, 2011. The company experienced the following events for its first year of operations.

Events Affecting 2011:

1. Provided \(\$ 80,000\) of cleaning services on account.

2. Collected \(\$ 65,000\) cash from accounts receivable.

3. Paid salaries of \(\$ 12,000\) for the year.

4. Adjusted the accounts to reflect management's expectations that uncollectible accounts expense would be \(\$ 900\).

Required

a. Prepare general journal entries for the above events.

b. Post the general journal entries to T-accounts.

c. Prepare an income statement, balance sheet, and statement of cash flows for 2011.