Required information The general ledger of Red Storm Cleaners at January 1, 2021, includes the following account balances: The following is a summary of the transactions for the year: 1. March 12 Provide services to customers, $59,000, of which $20,900 is on account. 2. May 2 Collect on accounts receivable, $17,900. 3. June 30 Issue shares of common stock in exchange for $5,000 cash. 4. August 1 pay salaries of $6,800 from 2020 (prior year). 5. September 25 Pay repairs and maintenance expenses, $12,900. 6. Oetober 19 Purchase equipment for \$7,900 cash. 7. December 30 Pay $1,000 cash dividends to stockholders. 8-b. Prepare the classified balance sheet for the year ended December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.)