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Trump The general ledger of the Company, a consulting company, at January 1, 2000, contained the following account balances: Account Title Debits Credits 30,000 15,000 500 20,000 Cash Accounts receivable Allowance for uncollectible accounts Equipment Accumulated depreciation Salarios payable Capital stock Retained earnings Total 6,000 9,000 40,000 9.500 65,000 65,000 a. c. d. e. 8 The following is a summary of the transactions for the year: Sales of services, $100,000, of which $30,000 was on credit. b. Collected on accounts receivable, $27,300. Issued shares of capital stock in exchange for $10,000 in cash. Paid salaries, S50,000 (of which 59.000 was for salaries payable). Paid operating expenses, $24,000 (use an account called operating expenses). f. Purchased equipment for $15,000 in cash. Paid $2,500 in cash dividends to shareholders. Required: 1. Set up the necessary T-accounts and enter the beginning balances from the trial balance. 2. Prepare a general journal entry for each of the summary transactions listed above. 3. Post the journal entries to the accounts. 4. Prepare an unadjusted trial balance. 5. Prepare and post adjusting journal entries. Accrued salaries at year-end amounted to $1.000. De- preciation for the year on the equipment is $2,000. The allowance for uncollectible accounts is es- timated to be $1,500. 6. Prepare an adjusted trial balance. 7. Prepare an income statement for 2000 and a balance sheet as of December 31, 2000. y Poopare and post closingenthies. Prepara posy-closing trial balance