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 Debits $11,500 Credits 6,300 2,300 18,500 $ 6,400 8,900 16,500 6,800 $38,600 $38,600 The following is a summary of the transactions for the year: 2 Collect on accounts receivable, $16,300. 1. March 12 Provide services to customers, $43,000, of which $19,300 is on account. 2. May 3. June 4. August 30 Issue shares of common stock in exchange for $4,000 cash. 1 Pay salaries of $8,900 from 2020 (prior year). 5. September 25 Pay repairs and maintenance expenses, $11,300. 6. October 19 Purchase equipment for $6,300 cash. 7. December 30 Pay $1,200 cash dividends to stockholders. Required: 1., 3., 6., & 10. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances. Beg. Bal. End. Bal. Cash Beg. Bal. End. Bal. Accounts Receivable Supplies Beg. Bal. Equipment Beg. Bal. End. Bal. End. Bal. Accumulated Depreciation Salaries Payable Beg. Bal. Beg. Bal. End. Bal. End. Bal. Common Stock Retained Earnings Beg. Bal. Beg. Bal. End. Bal. End. Bal. Service Revenue Beg. Bal. Dividends Beg. Bal. End. Bal. End. Bal. Salaries Expense Repairs and Maintenance Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal. Depreciation Expense Beg. Bal. Supplies Expense Beg. Bal. End. Bal. End. Bal