Na Date General Journal Debit Credit 28 points 1 March 12 Cash 21,900 Accounts Receivable 21,900 2 May 02 Cash Accounts Receivable 16,100 16.100 3 June 30 Common Stock Cash O 6,000 6,000 4 August 01 Salaries Expense Cash 9,300 9,300 5 September 25 Repairs and Maintenance Expense Cash 11,100 11,100 October 19 Equipment Cash lo 6,100 6,100 7 December 30 Dividends Cash 1.100 1.100 Credits Debits $10,500 6,100 2,100 19,500 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Salaries Payable Common Stock Retained Earnings Totals $ 6,800 9,300 15,500 6,600 $38,200 $38,200 The following is a summary of the transactions for the year: 2. May 1. March 12 Provide services to customers, $41,000, of which $19, 100 is on account. 2 Collect on accounts receivable, $16, 100. 3. June 30 Issue shares of common stock in exchange for $6,000 cash. 4. August 1 Pay salaries of $9,300 from 2020 (prior year). 5. September 25 Pay repairs and maintenance expenses, $11,100. 6. October 19 Purchase equipment for $6,100 cash. 7. December 30 Pay $1,100 cash dividends to stockholders