Required information

The general ledger of Red Storm Cleaners at January 1, 2021, includes the following account balances:

Accounts	Debits				Credits
Cash	$	10,500
Accounts Receivable		6,100
Supplies		2,100
Equipment		19,500
Accumulated Depreciation					$	6,800
Salaries Payable						9,300
Common Stock						15,500
Retained Earnings						6,600
Totals	$	38,200			$	38,200

The following is a summary of the transactions for the year:

1.		March		12		Provide services to customers, $41,000, of which $19,100 is on account.
2.		May		2		Collect on accounts receivable, $16,100.
3.		June		30		Issue shares of common stock in exchange for $6,000 cash.
4.		August		1		Pay salaries of $9,300 from 2020 (prior year).
5.		September		25		Pay repairs and maintenance expenses, $11,100.
6.		October		19		Purchase equipment for $6,100 cash.
7.		December		30		Pay $1,100 cash dividends to stockholders.

Prepare a post-closing trial balance.