The general ledger of Pipers Plumbing at January 1, 2024, Includes the following account balances: Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained Earnings Totals Debita $ 3,900 8,900 Credita 2,900 24,000 $5,600 3,600 4,600 17,000 8,900 $39,700 39,700 The following is a summary of the transactions for the year: 1. January 24 2. March 13 3. May 6 4. June 30 5. September 15 6. November 24 7. December 30 Provide plumbing services for cash, $14,000, and on account, $59,000. Collect on accounts receivable, $47,000. Issue shares of common stock in exchange for $10,000 cash. Pay salaries for the current year, $31,800. Pay utilities of $4,600 from 2024 (prior year). Receive cash in advance from customers, $7,600. Pay $1,800 cash dividends to stockholders.. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $5,600. Plumbing supplies remaining on hand at the end of the year equal $1,000. Of the $7,600 paid in advance by customers, $5,800 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $7,200. Book View transaction list Journal entry worksheet < 9 10 Record the closing entry for revenue. rint 0 Note: Enter debits before credits. ences 12 13 14 > Date December 31 General Journal Debit Credit Service Revenue Retained Earnings Record entry Clear entry View general journal