1. February 15 Issue additional shares of common stock, $23,000. 2. May 20 Provide services to customers for cash, $38,000, and on account, $33,000. Pay salaries to employees for work in 2021, $26,000. 3. August 31 4. October 1 Purchase rental space for one year, $15,000. 5. November 17 Purchase supplies on account, $25,000. 6. December 30 Pay dividends, $2,300. The following Information is available on December 31, 2021: 1. Employees are owed an additional $4,300 in salaries. 2. Three months of the rental space has expired. 3. Supplies of $5,300 remain on hand. 4. All of the services associated with the beginning deferred revenue have been performed. 3. Prepare an adjusted trial balance. RED FLASH PHOTOGRAPHY Adjusted Trial Balance December 31, 2021 Accounts Cash Accounts Receivable Supplies Land Accounts Payable Salaries Payable Common Stock Retained Earnings Service Revenue Salaries Expense Rent Expense Supplies Expense Dividends Debit Credit $ 32,700 33,000 5,300 63,000 25,000 4,300 76,000 28,000 Totals $ 134,000 $ 133,300