The following events apply to Equipment Services Inc. in its first year of operation: 1. Acquired $27, 500 cash from the issue of common stock. 2. Received a $6, 800 cash advance for services to be provided in the future. 3. Purchased $900 of supplies on account. 4. Earned $25, 300 of service revenue on account. 5. Incurred $10, 750 of operating expenses on account. 6. Collected $20, 240 of cash from accounts receivable. 7. Made an $7, 780 payment on accounts payable. 8. Paid a $5, 200 cash dividend to the stockholders. 9. Recognized $560 of supplies expense. 10. Recorded $7, 400 of accrued salaries expense. 11. Recognized $5, 440 of revenue for services provided to the customer in Event 2. 12. Recognized $700 of accrued interest revenue. Required a. Record the events in T-accounts and determine the ending account balances