The general ledger of Blue Highway Cleaners at January 1, 2024, includes the following account balances: Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Salaries Payable Common Stock Retained Earnings Debits $ 16,500 Credits 7,300 3,300 11,500 $ 3,600 5,600 21,500 7,900 Totals $ 38,600 $ 38,600 The following is a summary of the transactions for the year: 1. March 12 2. May 2 3. June 30 4. August 1 5. September 25 6. October 19 7. December 30 Required: Provide services to customers, $53,000, of which $20,300 is on account. Collect on accounts receivable, $17,300. Issue shares of common stock in exchange for $5,000 cash. Pay salaries of $5,600 from 2023 (prior year). Pay repairs and maintenance expenses, $12,300. Purchase equipment for $7,300 cash. Pay $1,000 cash dividends to stockholders. 2. Record each of the summary transactions listed above. 4. Prepare an unadjusted trial balance. 5. Record adjusting entries. Accrued salaries at year-end amounted to $19,500. Depreciation for the year on the equipment is $4,300. Office supplies remaining on hand at the end of the year equal $1,000. 7. Prepare an adjusted trial balance. 8-a. Prepare the income statement for the year ended December 31, 2024. 8-b. Prepare the classified balance sheet for the year ended December 31, 2024. 9. Record closing entries. 1., 3., 6., & 10. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances. 11. Prepare a post-closing trial balance.