The general ledger of Pipers Plumbing at January 1, 2021, includes the following account balances:

Prepare an unadjusted trial balance

Required information [The following information applies to the questions displayed below.] The general led ger of Pipers Plumbing at January 1, 2021, includes the following account balances: Credits Debits Accounts $ 4,100 Cash Accounts 9,100 Receivable Supplies Equipment Accumulated 3,100 28,000 $ 6,400 Depreciation Accounts Payable Utilities 4,400 5,400 Payable Deferred Revenue 0 Common Stock Retained 19,000 9,100 Earnings $44,300 $44,300 Totals The following is a summary of the transactions for the year: 24 Provide plumbing services for cash, $16,000, and on account, $61,000 13 Collect on accounts receivable, $49,000 6 Issue shares of common stock in exchange for $12, 000 cash. 30 Pay salaries for the current year, $32,200 1. January 2. March 3. ay 4. June 5. September 15 Pay utilities of $5,400 from 2020 (prior year). 6. November 7. December 24 Receive cash in advance from customers, $8,400 30 Pay $2,200 cash dividends to stockholders. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $6,400. Plumbing supplies remaining on hand at the end of the year equal $1,200. Of the $8,400 paid in advance by customers, $6,200 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $6,800. 4. Prepare an unadjusted trial balance. PIPERS PLUMBING Unadjusted Trial Balance December 31, 2021 Accounts Debit Credit Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Utilities Expense Supplies Expense Depreciation Expense 21,100 3,100 28,000 6,400 4,400 8,400 9,100 2,200 77,000 32,200 0 0 $ 86,600 105,300 Totals