The general ledger of Blue Highway Cleaners at January 1, 2024, includes the following account balances: The following is a summary of the transactions for the year: 1. March 12 Provide services to customers, $56,000, of which $20,600 is on account. 2. May 2 Collect on accounts recelvable, $17,600. 3. June 30 Issue shares of common stock in exchange for $5,000 cash. 4. August 1 Pay salaries of $6,280 from 2023 (prior year). 5. September 25 Pay repairs and maintenance expenses, $12,600. 6. October 19 Purchase equipment for $7,600 cash. 7. December 30 Pay $1,900 cash dividends to stockholders. The following information is available for the adjusting entries: Accrued salaries at year-end amounted to $19,500. Depreciation for the year on the equipment is $4,600. Office supplies remaining pn hand at the end of the year equal $1,000