On January 1, 2021, Red Flash Photography had the following balances: Cash, $23,000; Supplies, $9,100; Land, $71,000; Deferred Revenue, $6,100; Common Stock $61,000; and Retained Earnings, $36,000. During 2021, the company had the following transactions: 1. February 15 Issue additional shares of common stock, $31,000. 2. May 20 Provide services to customers for cash, $46,000, and on account, $41,000. 3. August 31 Pay salaries to employees for work in 2021, $34,000. 4. October 1 Paid for one year's rent in advance, $23,000. 5. November 17 Purchase supplies on account, $33,000. 6. December 30 Pay dividends, $3,100. The following information is available on December 31, 2021: 1. Employees are owed an additional $5,100 in salaries. 2. Three months of the rental space has expired. 3. Supplies of $6,100 remain on hand. 4. All of the services associated with the beginning deferred revenue have been performed. General Requirement Journal General Ledger Trial Balance Income Statement Statement of SE Balance Sheet Notice the dropdown below that gives the options to select the unadjusted, adjusted or post-closing trial balance. The option you choose will be the values used to populate the income statement and balance sheet tabs. Adjusted Cash Accounts Receivable Supplies Prepaid Rent Land Accounts Payable Salaries Payable Common Stock Retained Earnings Service Revenue Supplies Expense Salaries Expense Rent Expense Dividends Total RED FLASH PHOTOGRAPHY Trial Balance December 31, 2021 Account Title < General Ledger Income Statement > Debit Credit $ 39,900 41,000 6,100 17,250 71,000 33,000 5,100 92,000 36,000 93,100 36,000 39,100 5,750 3,100 259,200 $ 259,200