[The following information applies to the questions displayed below.]

The general ledger of Red Storm Cleaners at January 1, 2015, 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:

a.

Sales of services, $41,000, of which $19,100 is on account.

b.

Collect on accounts receivable, $16,100.

c.

Issue shares of common stock in exchange for $6,000 cash.

d.

Pay salaries, $24,100 (of which $9,300 is for salaries payable in 2014).

e.

Pay repairs and maintenance expenses, $11,100.

f.

Purchase equipment for $6,100 cash.

g.

Pay $1,100 cash dividends to stockholders.

4.	Prepare an unadjusted trial balance.

5.

Record adjusting entries. Accrued salaries at year-end amounted to $1,100. Depreciation for the year on the equipment is $3,100. Office supplies remaining on hand at the end of the year equal $1,000. (If no entry is required for a particular transaction/event, select "No journal entry required" in the first account field.)

7.	Prepare an adjusted trial balance.

8-a.	Prepare the income statement for the year ended December 31, 2015.

8-b.	Prepare the classified balance sheet for the year ended December 31, 2015. (Amounts to be deducted should be indicated by a minus sign.)

9.	Record closing entries. (If no entry is required for a particular transaction/event, select "No journal entry required" in the first account field.)

11.	Prepare a post-closing trial balance.