[The following information applies to the questions displayed below.] The general ledger of Pipers Plumbing at January 1, 2021, includes the following account balances: Accounts Cash Debits $ 4,100 Credits Accounts Receivable 9,100 Supplies 3,100 Equipment Accumulated Depreciation Accounts Payable 28,000 $ 6,400 4,400 Utilities Payable Deferred Revenue Common Stock Retained Earnings Totals 5,400 0 19,000 9,100 $44,300 $44,300 The following is a summary of the transactions for the year. 1. January 2. March 3. May 4. June 24 Provide plumbing services for cash, $16,000, and on account, $61,000. 13 Collect on accounts receivable, $49,000. 6 Issue shares of common stock in exchange for $12,000 cash. 30 Pay salaries for the current year, $32,200. 5. September 15 Pay utilities of $5,400 from 2020 (prior year). 6. November 24 Receive cash in advance from customers, $8,400. 7. December 30 Pay $2,200 cash dividends to stockholders. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $6,400. Plumbing supplies remaining on hand at the end of the year equal $1,200. Of the $8,400 paid in advance by customers, $6,200 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $6,800. 11. Prepare a post-closing trial balance. PIPERS PLUMBING Post-Closing Trial Balance December 31, 2021 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained Eamings Dividends Service Revenue Salaries Expense Utilities Expense Supplies Expense Depreciation Expense Total Debit Credit