The following is a summary of the transactions for the year: of 7 1. March 2. May ok 3. June 12 Provide services to customers, $54,000, of which $20,400 is on account. 2 Collect on accounts receivable, $17,400. 30 Issue shares of common stock in exchange for $6,000 cash. 4. August 1 Pay salaries of $5,800 from 2020 (prior year). 5. September 25 Pay repairs and maintenance expenses, $12,400. 6. October 19 Purchase equipment for $7,400 cash. 7. December 30 Pay $1,100 cash dividends to stockholders. 9. Record closing entries. (If no entry is required for a particular transaction/event, select "No journal e account field.) View transaction list Journal entry worksheet ces < 2 3 Record the closing entry for revenue. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit < Prev 47 48 of 48 Score answer