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December 31, 2021 Assets Liabilities Current Assets Current Liabilities Total current assets Long-term Assets: Total Current Liabilities Stockholder's Equity Total Stockholder's Equity Total Liabilities and Stockholders' Equity Total Assets December 31, 2021 Assets Liabilities Current Assets Current Liabilities Total current assets Long-term Assets: Total Current Liabilities Stockholder's Equity Total Stockholder's Equity Total Liabilities and Stockholders' Equity Total Assets $ 3,500 8,500 2,500 16,000 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained Earnings Totals $ 4,999 2,000 3,000 13,000 8.500 $30.500 $30,500 The following is a summary of the transactions for the year 1. January 24 Provide plumbing services for cash, $10,000, and on account, $55, eee. 2. March 13 Collect on accounts receivable, $43,000. 3. May 6 Issue shares of common stock in exchange for $12,000 cash. 4. June 30 Pay salaries for the current year, $31,000. 5. September 15 Pay utilities of $3,000 from 2020 (prior year). 6. November 24 Receive cash in advance from customers, $6,000. 7. December 30 Pay $1,000 cash dividends to stockholders. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $4,000, Plumbing supplies remaining on hand at the end of the year equ $1,200. Of the $6,000 paid in advance by customers. $5,000 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $8.000. December 31, 2021 Assets Liabilities Current Assets Current Liabilities Total current assets Long-term Assets: Total Current Liabilities Stockholder's Equity Total Stockholder's Equity Total Liabilities and Stockholders' Equity Total Assets December 31, 2021 Assets Liabilities Current Assets Current Liabilities Total current assets Long-term Assets: Total Current Liabilities Stockholder's Equity Total Stockholder's Equity Total Liabilities and Stockholders' Equity Total Assets $ 3,500 8,500 2,500 16,000 Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained Earnings Totals $ 4,999 2,000 3,000 13,000 8.500 $30.500 $30,500 The following is a summary of the transactions for the year 1. January 24 Provide plumbing services for cash, $10,000, and on account, $55, eee. 2. March 13 Collect on accounts receivable, $43,000. 3. May 6 Issue shares of common stock in exchange for $12,000 cash. 4. June 30 Pay salaries for the current year, $31,000. 5. September 15 Pay utilities of $3,000 from 2020 (prior year). 6. November 24 Receive cash in advance from customers, $6,000. 7. December 30 Pay $1,000 cash dividends to stockholders. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $4,000, Plumbing supplies remaining on hand at the end of the year equ $1,200. Of the $6,000 paid in advance by customers. $5,000 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $8.000