Check Credits Debits $4.100 9,100 3,100 28,000 Part B of 8 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained tannings Totala $ 6,400 4,400 5,400 19.000 9,100 $44,300 points $44,300 The following is a summary of the transactions for the year: rences 1. January 24 Provide plumbing services for cash, $16.000, and on account, 361,000. 2. Maren 13 Collection sont receivable, 349.000. 3. Hay 6 Issue shares of common stock in exchange for $12,000 cash. 4. June 30 Pay salaries for the current year, 532.200. 5. September 15 Pay utilities of 35.400 fre 2020 (Prior year). 6. November 26 Receive cash in advance from customers, $8,400. 1. 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 51200. 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-end amounted to $6,800. Required information Credit PIPERS PLUMBING Post-Closing Trial Balance December 31, 2021 Accounts Debit Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable ints Payable Utilities Payable Deferred Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Utilities Expense Supplies Expense Depreciation Expense Total