Required information The general ledger of Red Storm Cleaners at January 1, 2021, includes the following account balances: Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Salaries Payable Common Stock Retained Earnings Totals Debits Credits $14,000 6,800 2,800 16,000 $ 5,400 7,900 19,000 7,300 $39,600 $39,600 The following is a summary of the transactions for the year: 1. March 2. May 3. June 4. August 12 Provide services to customers, $48,000, of which $19,800 is on account. 2 Collect on accounts receivable, $16,800. 30 Issue shares of common stock in exchange for $5,000 cash. 1 Pay salaries of $7,900 from 2020 (prior year). 5. September 25 Pay repairs and maintenance expenses, $11,800. 6. October 19 Purchase equipment for $6,800 cash. 7. December 30 Pay $1,000 cash dividends to stockholders. 7. Prepare an adjusted trial balance.