Problem 3-8B Complete the full accounting cycle (LO3-3, 3-4, 3-5, 3-6, 3-7) The forlowing 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. 2anusy 24 Erowtde plumbing services tor casb, \$19, 500, and on account, \$es, 390. 2. Warch 13 collect of accounts crceivable, 552,390 \% 3. Myy 6 issue shares of comson steck in exchange for \$10, e0e sash. 4. Juns 20 Pay calarles for the everent year, 532, iso, 5. September 15 poy utilities of 16, hod free 2020 (prlar year). 6. Wiventer 24. Recelve cash in edvance from custoners; 59, Beo. 7. becteber ie pay 87,900 cash alvidends to stocthelders? The following irformation is avaloble for the adjusting entries: Depreciation for the year on the machinery is $7800. Plambing supplies remaining on hand at the end of the year equat $1000. Of the $9.800 paid in advance by customers, 56,900 of the work has been completed by the end of the year Accrued utilites at yearend amounted to $6,100 4. Prepare an unadjusted trial balance. \begin{tabular}{|l|l|} \hline \multicolumn{2}{|c|}{ PIPERS PLUMBING } \\ \hline \multicolumn{1}{|c|}{ Adjusted Trial Balance } \\ \hline December 31, 2021 \\ \hline Accounts & Debit \\ \hline Cash & \\ \hline Accounts Receivable & \\ \hline Supplies & \\ \hline Equipment & \\ \hline Accumulated Depreciation & \\ \hline Accounts Payable & \\ \hline Utilities Payable & \\ \hline Deferred Revenue & \\ \hline Common Stock & \\ \hline Retained Earnings \\ \hline Dividends & \\ \hline Service Revenue \\ \hline Salaries Expense \\ \hline Utilities Expense & \\ \hline Supplies Expense \\ \hline Depreciation Expense \\ \hline Totals & \\ \hline \end{tabular} 11. Prepare a post-closing trial balance