The general ledger of Pipers Plumbing at January 1, 2015, includes the following account balances:

Accounts	Debits			Credits
Cash	$	4,300
Accounts receivable		9,300
Supplies		3,300
Equipment		32,000
Accumulated depreciation				$	7,200
Accounts payable					5,200
Utilities payable					6,200
Unearned revenue					0
Common stock					21,000
Retained earnings					9,300
Totals	$	48,900		$	48,900

The following is a summary of the transactions for the year:
a.	Provide plumbing services for cash, $18,000, and on account, $63,000.
b.	Collect on accounts receivable, $51,000.
c.	Issue shares of common stock in exchange for $10,000 cash.
d.	Pay salaries for the current year, $32,600.
e.	Pay for utilities expenses, $12,600, of which $6,200 represents costs for 2014.
f.	Receive cash in advance from customers, $9,200.
g.	Pay $2,600 cash dividends to stockholders.

Prepare each of the summary transactions listed above.