The general ledger of Allied Health at January 1, 2024, includes the following account balances: Accounts Debits Credits Cash $3,700 Accounts Receivable 8,700 Supplies 2,700 Equipment 20,000 Accumulated Depreciation $4,800 Accounts Payable 2,800 Utilities Payable 3,800 Deferred Revenue 0 Common Stock 15,000 Retained Earnings 8,700 Totals $35,100 $35,100 The following is a summary of the transactions for the year: 1. January 24 Provide health services for cash, $12,000, and on account, $57,000. 2. March 13 Collect on accounts receivable, $45,000. 3. May 6 Issue shares of common stock in exchange for $11,000 cash. 4. June 30 Pay salaries for the current year, $31,400. 5. September 15 Pay utilities of $3,800 from 2023 (prior year). 6