$|$The general ledger of Bugs Be Gone Pest Control at January $1,2021,$ includes the following account

balances:

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

March $12$ Provide services to customers, $$47,000,$ of which $$19,700$ is on account.

May $2$ Collect on accounts receivable, $$16,700.$

June $,30$ Issue shares of common stock in exchange for $$6,000$ cash.

August $1$ Pay salaries of $$8,100$ from $2020($prior year$).$

September $25$ Pay repairs and maintenance expenses, $$11,700.$

October $19$ Purchase equipment for $$6,700$ cash.

December $30$ Pay $$1,100$ cash dividends to stockholders.

Requirements:

Record each of the transactions during the year.

Record the necessary adjusting entries based on the below information

a$.$ Accrued salaries at year$-$end amounted to $$19,600.$

b$.$ Depreciation for the year on the equipment is $$3,700.$

c$.$ Office supplies remaining on hand at the end of the year equal $$1,000$

Prepare an adjusted Trial Balance

Prepare the income statement for the year ended December $31,2021$

Prepare the classified balance sheet for the year ended December $31,2021$

Record the Closing Entries