1. January 24 Provide plumbing services for cash, $20,000, and on account, $65,800. 2. March 13 Collect on accounts receivable, $53,000. 3. May 6 Issue shares of common stock in exchange for $11,000 cash. 4. June 30 Pay salaries for the current year, $33,000. 5. September 15 Pay utilities of $7,000 from 2020 (prior year). 6. November 24 Receive cash in advance from customers, $10,000. 7. December 30 Pay $3,000 cash dividends to stockholders. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $8,000. Plumbing supplies remaining on hand at the end of the year equal $1,100. Of the $10,000 paid in advance by customers. $7,000 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $6,000. 4. Prepare an unadjusted trial balance, PIPERS PLUMBING Unadjusted Trial Balance December 31, 2021 Debit Accounts Credit 4. Prepare an unadjusted trial balance. Credit PIPERS PLUMBING Unadjusted Trial Balance December 31, 2021 Accounts Debit Cash 50,500 Accounts Receivable 16,500 Supplies 4,600 Equipment 36,000 Accumulated Depreciation Accounts Payable 6,000 Utilities Payable Deferred Revenue Common Stock Retained Earnings 8,000 6,000 10,000 34,000 9,500 1. January 24 Provide plumbing services for cash, $20,000, and on account, $65,800. 2. March 13 Collect on accounts receivable, $53,000. 3. May 6 Issue shares of common stock in exchange for $11,000 cash. 4. June 30 Pay salaries for the current year, $33,000. 5. September 15 Pay utilities of $7,000 from 2020 (prior year). 6. November 24 Receive cash in advance from customers, $10,000. 7. December 30 Pay $3,000 cash dividends to stockholders. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $8,000. Plumbing supplies remaining on hand at the end of the year equal $1,100. Of the $10,000 paid in advance by customers. $7,000 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $6,000. 4. Prepare an unadjusted trial balance, PIPERS PLUMBING Unadjusted Trial Balance December 31, 2021 Debit Accounts Credit 4. Prepare an unadjusted trial balance. Credit PIPERS PLUMBING Unadjusted Trial Balance December 31, 2021 Accounts Debit Cash 50,500 Accounts Receivable 16,500 Supplies 4,600 Equipment 36,000 Accumulated Depreciation Accounts Payable 6,000 Utilities Payable Deferred Revenue Common Stock Retained Earnings 8,000 6,000 10,000 34,000 9,500