need help for the trail balance

The general ledger of Pipers Plumbing at January 1, 2021, Includes the following account balances: Credits Debits $ 3,850 8,850 2,850 23,000 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained Earnings Totals $ 5,400 3,400 4,400 0 16,500 8,850 $38,550 $38,550 The following is a summary of the transactions for the year: 1. January 24 Provide plumbing services for cash, $13,500, and on account, $58,500. 2. March 13 Collect on accounts receivable, $46,500. 3. May 6 Issue shares of common stock in exchange for $11,000 cash. 4. June 30 Pay salaries for the current year, $31,700. 5. September 15 Pay utilities of $4,400 from 2020 (prior year). 6. November 24 Receive cash in advance from customers, $7,400. 7. December 30 Pay $1,700 cash dividends to stockholders. Depreciation for the year on the machinery is $5,400. Plumbing supplies remaining on hand at the end of the year equ $1,100. Of the $7,400 paid in advance by customers, $5,700 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $7,300. Problem 3-8B Part 7 7. Prepare an adjusted trial balance. Answer is not complete. Credit PIPERS PLUMBING Adjusted Trial Balance December 31, 2021 Accounts Debit Cash $ 3,850 Accounts Receivable 8,850 Supplies 2,850 x Equipment 23,000 Accumulated Depreciation Accounts Payable 10,800 3,400 equired" in the first account field.) View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 December 31 5,400 Depreciation Expense Accumulated Depreciation 5,400 2 December 31 1,750 Supplies Expense Supplies 1,750 3 December 31 5,700 Deferred Revenue Service Revenue 5,700 December 31 7,300 Utilities Expense Utilities Payable 7,300