On January 1, 2021, Red Flash Photography had the following balances: Cash, $13,000; Supplies, $8,100; Land, $61,000; Deferred Revenue, $5,100; Common Stock $51,000; and Retained Earnings, $26,000. During 2021, the company had the following transactions:

1.		February		15		Issue additional shares of common stock, $21,000.
2.		May		20		Provide services to customers for cash, $36,000, and on account, $31,000.
3.		August		31		Pay salaries to employees for work in 2021, $24,000.
4.		October		1		Purchase rental space for one year, $13,000.
5.		November		17		Purchase supplies on account, $23,000.
6.		December		30		Pay dividends, $2,100.

The following information is available on December 31, 2021:

1. Employees are owed an additional $4,100 in salaries.
2. Three months of the rental space has expired.
3. Supplies of $5,100 remain on hand.
4. All of the services associated with the beginning deferred revenue have been performed.

• 1

  Record the issuance of additional shares of common stock, $21,000.

• 2

  Record the entry for services provided to customers for cash, $36,000, and on account, $31,000.

• 3

  Record the salaries paid to employees for work in 2021, $24,000.

• 4

  Record the purchase of rental space for one year, $13,000.

• 5

  Record the purchase of supplies on account, $23,000.

• 6

  Record the payment of dividends, $2,100.

• 7

  Record the adjusting entry for salaries on December 31.

• 8

  Record the adjusting entry for rent on December 31.

• 9

  Record the adjusting entry for supplies on December 31.

• 10

  Record the adjusting entry for deferred revenue on December 31.

• 11

  Record the entry to close the revenue accounts.

• 12

  Record the entry to close the expense accounts.

• 13

  Record the entry to close the dividends accounts.