P3-6B The trial balance of American Dry Cleaners on June 30 is given here. AMERICAN DRY CLEANERS Trial Balance Journalize transactions, post, and prepare a trial balance. (LO 5, 6, 7, 8), AP GLS June 30, 2014 Debit Credit Cash $15,532 Accounts Receivable 10,536 Supplies 3,592 Equipment 25,950 Accounts Payable $15,800 Unearned Service Revenue 1,810 Common Stock 25,000 Retained Earnings 13,000 $55,610 $55,610 chapter 3 The Accounting Information System $20,464 al balance $63,540 The July transactions were as follows. Received $10,189 in cash on June 30 accounts receivable. Paid employee salaries $2,100. Received $7,320 in cash for services performed. Paid creditors $4,810 of accounts payable. July 8 9 11 14 17 22 Billed customers for services performed $4,700. Purchased supplies on account $720. 30 Paid employee salaries $3,114, utilities $1,767, and repairs $386. 31 Paid $400 cash dividend. Instructions (a) Prepare a general ledger using T-accounts. Enter the opening balances in the ledger accounts as of July 1. Provision should be made for the following additional accounts: Dividends, Service Revenue, Maintenance and Repairs Expense, Salaries and Wages Expense, and Utilities Expense. (b) Journalize the transactions, including explanations. (c) Post to the ledger accounts. (d) Prepare a trial balance on July 31, 2014.