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Problem 3-8B Complete the full accounting cycle (LO3-3, 3-4, 3-5, 3-6, 3-7) [The following information applies to the questions displayed below.] The general ledger of Pipers Plumbing at January 1, 2021, includes the following account balances: The following is a summary of the transactions for the year: 1. January 24 Provide plunbing services for cash, $19,00, and on account, $64,080. 2. March 13 collect on accounts receivable, $52,000. 3. May 6 Issue shares of common stock in exchange for $12,000 cash. 4. June 3e pay salaries for the current year, 532,800 . 5. September 15 pay utilities of $6,680 from 2820 ' (prior year). 6. November 24 Receive cash in advance from customers, $9,600. 7. December 30 Pay $2,800 cash dividends to stockholders. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $7,600. Plumbing supplies remaining on hand at the end of the year equal $1,200. Of the $9,600 paid in advance by customers, $6,800 of the work has been completed by the end of the year Accrued utilities at year-end amounted to $6,200. 1., 3., 6& 10. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances