Page of 3 ZOOM + 2. The following transactions happened during the year 2021 a. March 12: Provide service to customers worth of $60,000, of which $21,000 was on account (the remaining paid with cash). b. May 2: Collected on accounts receivable, $18,000 c. June 30: Issued shares of common stock in exchange for $6,000 cash d. August 1: Paid salaries, $26,000 (of which $7,500 is for salaries payable in 2020) e. September 25: Paid repairs and maintenance expenses, $13,000 f. October 19: Purchased equipment for $8,000 in cash 8. Paid $1,100 cash dividends to stockholders Write down the journal entries of the above transactions and post the above transactions to the T-accounts set up in Requirement 1 and calculate the ending balance for each account