The general ledger of Polymer Plumbing at January $1,2024,$ includes the following account balances:

Accounts Debits Credits

Cash $$3,750$

Accounts Receivable $8,750$

Supplies $2,750$

Equipment $21,000$

Accumulated Depreciation $$5,000$

Accounts Payable $3,000$

Utilities Payable $4,000$

Deferred Revenue $0$

Common Stock $15,500$

Retained Earnings $8,750$

Totals $$36,250$ $$36,250$

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

$1.$ January $24$ Provide plumbing services for cash, $$12,500,$ and on account, $$57,500.$

$2.$ March $13$ Collect on accounts receivable, $$45,500.$

$3.$ May $6$ Issue shares of common stock in exchange for $$10,000$ cash.

$4.$ June $30$ Pay salaries for the current year, $$31,500.$

$5.$ September $15$ Pay utilities of $$4,000$ from $2023($prior year$).$

$6.$ November $24$ Receive cash in advance from customers, $$7,000.$

$7.$ December $30$ Pay $$1,500$ cash dividends to stockholders. Need help with the post closing trial balance and T accounts!!!! Thank you!