Problem 3-8B Part 4 4. Prepare an unadjusted trial balance. PIPERS PLUMBING Unadjusted Trial Balance December 31, 2021 Accounts Debit Credit Cash 47,000 Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Utilities Expense Supplies Expense Depreciation Expense Totals 47,000 $ 0 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: Credits Debits $ 3,900 8,900 2,900 24,000 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained Earnings Totals $ 5,600 3,600 4,600 0 17,000 8,900 $39,700 $39,700 The following is a summary of the transactions for the year: 1. January 24 Provide plumbing services for cash, $14,000, and on account, $59,000. 2. March 13 Collect on accounts receivable, $47,000. 3. May 6 Issue shares of common stock in exchange for $10,000 cash. 4. June 30 Pay salaries for the current year, $31,800. 5. September 15 Pay utilities of $4,600 from 2020 (prior year). 6. November 24 Receive cash in advance from customers, $7,600. 7. December 30 Pay $1,800 cash dividends to stockholders. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $5,600. Plumbing supplies remaining on hand at the end of the year equal $1,000. Of the $7,600 paid in advance by customers, $5,800 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $7,200