00 The general ledger of Pipers Plumbing at January 1, 2021, includes the following account balances: Credits Part 7 of 8 Debits $ 4,100 9,100 3,100 28,000 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained Earnings Totals $ 6,400 4.400 5,400 points 19,000 9,100 $44,300 eBook $44,300 References The following is a summary of the transactions for the year: 1. January 24 Provide plumbing services for cash, 516,000, and on account, $61,000. 2. March 13 Collect on accounts receivable, $49,000. 3. May 6 In shares of common stock in exchange for $12,000 cash. 4. June 30 Pay salaries for the current year, 1.200. 5. September 15 Pay utilities of $5,400 From 2020 (prior year). 6. November 24 Receive cash in advance from customers, 38,400. 7. December 30 Pay $2,200 cash dividends to stockholders. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $6,400. Plumbing supplies remaining on hand at the end of the year equal $1,200. Or the $8.400 paid in advance by customers, 56,200 of the work has been completed by the end of the year. Accrued utilities at year and amounted to $6.800 Required information ., 3., 6 & 10. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances Cash Accounts Receivable Beg. Bal. Beg. Bal. End Bal End. Bal. Supplies Equipment Beg Bal. Beg Bal End. Bal. End Bal Accumulated Depreciation Accounts Payable Beg Bal Beg Bal End. Bal End, Bal Required information Utilities Payable Deferred Revenue Beg. Bal. Beg. Bal. End. Bal. End. Bal. Common Stock Retained Earnings Beg. Bal. Beg. Bal. End, Bal, 0 End. Bal. Dividends Service Revenue Beg Bal Beg. Bal. End Bal Salaries Expense Utilities Eye Salaries Expense Utilities Expense Beg. Bal. Beg. Bal. End Bal End. Bal. Supplies Expense Depreciation Expense Beg Bail Beg Bal End. Bal End. Bal