The general ledger of Red Storm Cleaners at January 1, 2012, includes the following account balances

Accounts	Debits		Credits
Cash	$	16,700
Accounts receivable		7,800
Supplies		3,000
Equipment		10,900
Accumulated depreciation			$	1,100
Salaries payable				4,200
Common stock				13,000
Retained earnings				20,100
Totals	$	38,400	$	38,400

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

a.	Sales of services, $61,000, of which $13,000 is on account.
b.	Collect on accounts receivable, $10,000.
c.	Issue shares of common stock in exchange for $5,000 cash.
d.	Pay salaries, $23,200 (of which $4,200 is for salaries payable in 2011).
e.	Pay repairs and maintenance expenses, $11,600.
f.	Purchase equipment for $8,600 cash.
.	Pay $1,300 cash dividends to stockholders. I need to record service revenue, the collection of fees on account, issurance of common stock, payment of salaries, repairs and maintenance expense, purchase of equipment, cash divends paid prepare an adjust trail balance Record the adjustment of salaries, depreciation expense, adjustment for supplies used prepare an adjust trail balance Prepare the Income statement for the year ended December 31, 2012 Prepare the Classified balance sheet for the year ended December 31, 2012 Record the entry to close the revenue accounts,the entry to close the expense accounts, the entry to close the dividends accoun