Holmes Cleaning Service began operation on January 1, 2018. The company experienced the following events for its first year of operations: Events Affecting 2018: Provided $180,000 of cleaning services on account. Collected $135,000 cash from accounts receivable. Paid salaries of $46,000 for the year. Adjusted the accounts to reflect managements expectations that uncollectible accounts expense would be $1,800. The expense was determined using the percent of revenue method. Required Organize the transaction data in accounts under an accounting equation.