The general ledger of Red Storm Cleaners at January 1, 2021, includes the following account balances: Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Salaries Payable Common Stock Retained Earnings Totals Debita Credits $15,500 7,100 3,100 10,500 $ 3,200 5,200 20,500 7,300 $36,200 $36,200 The following is a summary of the transactions for the year: 1. March 2. May 3. June 4. August 12 Provide services to customers, $51,000, of which $20,100 is on account. 2 Collect on accounts receivable, $17,100. 30 Issue shares of common stock in exchange for $6,000 cash. 1 Pay salaries of $5,200 from 2020 (prior year). 5. September 25 Pay repairs and maintenance expenses, $12,100. 6. October 19 Purchase equipment for $7,100 cash. 7. December 30 Pay $1,100 cash dividends to stockholders. 5. Record adjusting entries. Accrued salaries at year-end amounted to $19,600. Depreciation for the year on the equipment is $4,100. Office supplies remaining on hand at the end of the year equal $1,200. (If no entry is required for a particular transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet < 1 2 3 Record the adjusting entry for salaries. Accrued salaries at year-end amounted to $19,600. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit View general journal Record entry Clear entry Journal entry worksheet < 1 3 Record the adjusting entry for depreciation, $4,100. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit Record entry Clear entry View general journal > Journal entry worksheet > 1 2 2 Record the adjusting entry for supplies. Supplies remaining on hand at the end of the year equal $1,200. Note: Enter debits before credits. Date December 31, 2021 General Journal Debit Credit Record entry Clear entry View general journal