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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. :. No Date General Journal Debit Credit 1 February 15 Cash 18,000 Common Stock 18,000