1) enter the anadjusted balances from the trial balance and post the adjusting entries to the T-accounts , and post the closing entries to the T account

2) general journal

3)unadjusted trial balance

4) record adjusting entries

5) prepare an adjusted trial balance

6)prepare income statement

7) record closing entries

The general ledger of Red Storm Cleaners at January 1,2018, includes the following account balances: Debits Credts $ 19,000 7800 Accounts Recelvable Supplies Equipment Accumulened Depreciation Salaries Payable Common Stock Retained Eamings 4,600 6,600 24,000 9,400 Tocals 44,600 $44,600 The folowing is a summary of the transactions for the year a. March 12 Provide services to customers, $58,000, of which $20,800 is on account b. May 2 Collect on accounts receivable, $17,800 c June 30 Issue shares of common stock in exchange for $4,000 cash d. August 1 Pay salaries, $25,800 (of which $6,600 is for salaries payable in 2017) e September 25 Pay repairs and maintenance expenses, $12,800. October 19 Purchase equipment for $7,800 cash g. December 30 Pay $1,200 cash dividends to stockholders h. Accrued saleries at year end amounted to $1,200 Depreciation for the year on the equipment is $4,800 Office supplies remaining on hand at the end of the year equal $1,100