The general ledger of Red Storm Cleaners at January 1, 2018, includes the following account balances:

Accounts	Debits			Credits
Cash	$	17,000
Accounts Receivable		7,400
Supplies		3,400
Equipment		12,000
Accumulated Depreciation				$	3,800
Salaries Payable					5,800
Common Stock					22,000
Retained Earnings					8,200
Totals	$	39,800		$	39,800

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

March 12 Provide services to customers, $54,000, of which $20,400 is on account.

May 2 Collect on accounts receivable, $17,400.

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

August 1 Pay salaries, $25,400 (of which $5,800 is for salaries payable in 2017).

September 25 Pay repairs and maintenance expenses, $12,400.

October 19 Purchase equipment for $7,400 cash.

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

Accrued salaries at year-end amounted to $1,100. Depreciation for the year on the equipment is $4,400. Office supplies remaining on hand at the end of the year equal $1,200.

7. Prepare an adjusted trial balance RED STORM CLEANERS Adjusted Trial Balance December 31, 2018 Credit Accounts Cash Accounts receivable Supplies Equipment Accumulated depreciation Salaries payable Common stock Retained earnings Dividends Service revenue Salaries expense Repairs and maintenance expense Depreciation expense Supplies expense Debit Totals