Required information The general ledger of Red Storm Cleaners at January 1, 2021, includes the following account balances: Accounts Debits Credits Cash $19,000 Accounts Receivable 7,800 Supplies 3,800 Equipment 14,000 Accumulated Depreciation $ 4,600 Salaries Payable 6,600 Common Stock 24,000 Retained Earnings 9,400 Totals $44,600 $44,600 The following is a summary of the transactions for the year: 1. March 12 Provide services to customers, $58,000, of which $20,890 is on account. 2. May 2 Collect on accounts receivable, $17,800. 3. June 30 Issue shares of common stock in exchange for $4,000 cash. 4. August 1 Pay salaries of $6,600 from 2020 (prior year). 5. September 25 Pay repairs and maintenance expenses, $12,800. 6. October 19 Purchase equipment for $7,800 cash. 7. December 30 Pay $1,200 cash dividends to stockholders. 7. Prepare an adjusted trial balance. RED STORM CLEANERS Adjusted Trial Balance Credit RED STORM CLEANERS Adjusted Trial Balance December 31, 2021 Accounts Debit Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Salaries Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Repairs and Maintenance Expense Depreciation Expense Supplies Expense Totals