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

Accounts	Debits			Credits
Cash	$	19,000
Accounts Receivable		7,800
Supplies		3,800
Equipment		14,000
Accumulated Depreciation				$	4,600
Salaries Payable					6,600
Common Stock					24,000
Retained Earnings					9,400
Totals	$	44,600		$	44,600

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

March 12 Provide services to customers, $58,000, of which $20,800 is on account.

May 2 Collect on accounts receivable, $17,800.

June 30 Issue shares of common stock in exchange for $4,000 cash.

August 1 Pay salaries, $25,800 (of which $6,600 is for salaries payable in 2017).

September 25 Pay repairs and maintenance expenses, $12,800.

October 19 Purchase equipment for $7,800 cash.

December 30 Pay $1,200 cash dividends to stockholders.

Accrued salaries at year-end amounted to $1,200. Depreciation for the year on the equipment is $4,800. Office supplies remaining on hand at the end of the year equal $1,100.

1. Enter the unadjusted balances from the trial balance and post the adjusting entries to a T - account.