1. Mareh 12 Provide services to custioners, $44,000, of which $19,400 is on account. 2. May 2 collect on accounts receivable, $16,400. 3. June 30 Issue shares of common stock in exchange for $6,000 cash. 4. Avguat 1 pay salaries of $8,700 fron 2023 (prior year). 5. September 25 Pay repairs and naintenance expenses, $11,400. 6. October 19 purchase equipment for $6,400 cash. 7. December 30 Pay $1,100 cash dividends to stockholdera. The following information is available for the adjusting entries. Accrued salaries at year-end amounted to $19,600. Depreciation for the year on the equipment is $3,400. Office supplies remaining on hand at the end of the year equal $1,000. Prepare the joumal entries for transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account ficld.) Journal entry worksheet Record the services provided to customers, $44,000, of which $19,400 is on account: Note: Enter debits before credis: Journal entry worksheet 45 Record the collection on accounts receivable, $16,400. Note: Enter debits before credits