The following is a summary of the transactions for the year:

January $24$ Provide plumbing services for cash, $$19,000,$ and on account, $$64,000.$

March $13$ Collect on accounts receivable, $$52,000.$

May $6$ Issue shares of common stock in exchange for $$12,000$cash.

June $30$ Pay salaries for the current year, $$32,800.$

September $15$ Pay utilities of $$6,600$ from $2024($prior year$).$

November $24$ Receive cash in advance from customera, $$9,600.$

December $30$ Pay $$2,800$ cash dividends to stockholders.

The following information is available for the adjusting entries.

Depreciation for the year on the machinery is $$7,600.$ Plumbing supplies remaining on hand at the end of the year equal $$1,200.$ Of the

$$9,600$ paid in advance by customers, $$6,800$ of the work has been completed by the end of the year. Accrued utilities at year$-$end

amounted to $$6,200.$

Record each of the transactions listed above in the 'General Journal' tab $($these are shown as items $1-7).$ Review the

'General Ledger' and the 'Trial Balance' tabs to see the effect of the transactions on the account balances.

Record the adjusting entries in the 'General Journal' tab $($these are shown as items $8-10).$

Review the adjusted 'Trial Balance' as of December $31,2024.$

Prepare an income statement for the period ended December $31,2024,$ in the 'Income Statement' tab.

Prepare a classified balance sheet as of December $31,2024$ in the 'Balance Sheet' tab.

Record the closing entries in the 'General Journal' tab $($these are shown as items $11-13).$