please fill out the general journal.

The general ledger of Red Storm Cleaners at January 1, 2021, includes the following account balances: Credits Debits $13,500 6,700 2,700 16,500 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Salaries Payable Common Stock Retained Earnings Totals $ 5,600 8,100 18,500 7,200 $39,400 $39,400 The following is a summary of the transactions for the year: 1. March 12 Provide services to customers, $47,000, of which $19,700 is on account. 2. May 2 Collect on accounts receivable, $16,700. 3. June 30 Issue shares of common stock in exchange for $6,000 cash. 4. August 1 Pay salaries of $8,100 from 2020 (prior year). 5. September 25 Pay repairs and maintenance expenses, $11,700. 6. October 19 Purchase equipment for $6,700 cash. 7. December 30 Pay $1,100 cash dividends to stockholders. The following information is available for the adjusting entries. Accrued salaries at year-end amounted to $17,700. Depreciation for the year on the equipment is $3,700. Office supplies remaining on hand at the end of the year equal $1,000. Record the adjusting entry for depreciation. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record the adjusting entry for supplies remaining on hand at the end of the year equal to $1,000. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record the closing entry for revenue. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record the closing entry for expenses. Note: Enter debits before credits. Date General Journal Debit Credit December 31 Record the closing entry for cash dividends. Note: Enter debits before credits. Date General Journal Debit Credit December 31