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 Credits $16,000 7,200 3,200 11,000 $ 3,400 5,400 21,000 7,600 $37,400 $37,400 The following is a summary of the transactions for the year: 1. March 2. May 3. June 12 Provide services to customers, $52,000, of which $20,200 is on account. 2 Collect on accounts receivable, $17,200. 30 Issue shares of common stock in exchange for $4,000 cash. 4. August 1 Pay salaries of $5,400 from 2020 (prior year). 5. September 25 Pay repairs and maintenance expenses, $12,200. 6. October 19 Purchase equipment for $7,200 cash. 7. December 30 Pay $1,200 cash dividends to stockholders. 11. Prepare a post-closing trial balance