The general ledger of Red Storm Cleaners at January 1, 2021, includes the following account balances: Credit Dehita $16,000 7,200 3,200 11,000 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Salaries Payable Common Stock Retained Tarnings Totale $ 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 12 Provide services to customers, 552,000, of which $20, 200 is on account. 2. May 2 Collect on accounts receivable, $17,200. 3. June 30 You shares of common stock in exchange for $4,000 cash. 4. August 1 Pay walaries 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 The following information is available for the adjusting entries. Accrued salaries at year-end amounted to $21,000. Depreciation for the year on the equipment is $4,200, Office supplles remaining on hand at the end of the year equal $1,100. Journal entry worksheet 1 N 4 5 6 7 8 ..... 13 Record the providing of services to customers, $52,000, of which $20,200 is on account. Note: Enter debits before credits. General Journal Debit Credit Date March 12 Record entry Clear entry View general Journal