The following is a summary of the transactions for the year: 1. January 2. March 3. May 4. June 5. September 15 Pay utilities of $3,200 from 2020 (prior year). 6. November 24 Receive cash in advance from customers, $6,200. 7. December 30 Pay $1,100 cash dividends to stockholders. 24 Provide plumbing services for cash, $10,500, and on account, $55,500. 13 Collect on accounts receivable, $43,500. 6 Issue shares of common stock in exchange for $11,000 cash. 30 Pay salaries for the current year, $31,100. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $4,200. Plumbing supplies remaining on hand at the end of the year equal $1,100. Of the $6,200 paid in advance by customers, $5,100 of the work has been completed by the end of the year. Atcrued utilities at year-end amounted to $7,900. Depreciation for the year on the machinery is $4,200. Plumbing supplies remaining on hand at the end of the year equal $1,100. Of the $6,200 paid in advance by customers, $5,100 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $7,900. 1., 3., 6 & 10. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances.