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(The following information applies to the questions displayed below.] On January 1, 2021, Red Flash Photography had the following balances: Cash, $18,000; Supplies, $8,600; Land, $66,000; Deferred Revenue, $5,600; Common Stock $56,000; and Retained Earnings, $31,000. During 2021, the company had the following transactions: 1. February 15 Issue additional shares of common stock, $26,000. 2. May 20 Provide services to customers for cash, $41,000, and on account, $36,000. 3. August 31 Pay salaries to employees for work in 2021, $29,000. 4. October 1 Purchase rental space for one year, $18,000. 5. November 17 Purchase supplies on account, $28,000. 6. December 30 Pay dividends, $2,600. The following information is available on December 31, 2021: 1. Employees are owed an additional $4,600 in salaries. 2. Three months of the rental space has expired. 3. Supplies of $5,600 remain on hand. 4. All of the services associated with the beginning deferred revenue have been performed. Credit RED FLASH PHOTOGRAPHY Adjusted Trial Balance December 31, 2021 Accounts Debit Cash $ 36,000 X Accounts Receivable 36,000 Supplies 5,600 Prepaid Rent 13,400 Land 66,000 Accounts Payable Salaries Payable Common Stock 28,000 4,600 82,000 Retained Earnings 31,000 Dividends 2,000 X 13,400 2,000 X Service Revenue Accounts Receivable Advertising Expense Cash x 4,455 X Advertising Expense Accounts Payable Totals X $ 1,000 X 4,000 14,500 178,500 $ $ 165,455