The general ledger of Red Storm Cleaners at January 1, 2018, includes the following account balances: Accounts Cash Accounts Receivable Debits $ 11,000 Credits 6,200 Supplies 2,200 Equipment 19,000 Accumulated Depreciation $ 6,600 Salaries Payable 9,100 Common Stock 16,000 Retained Earnings 6,700 Totals $38,400 $38,400 The following is a summary of the transactions for the year: a. March b. May c. June d. August 12 Provide services to customers, $42,000, of which $19,200 is on account. 2 Collect on accounts receivable, $16,200. 30 Issue shares of common stock in exchange for $5,000 cash. 1 Pay salaries, $24,200 (of which $9,100 is for salaries payable in 2017). e. September25 Pay repairs and maintenance expenses, $11,200. f. October 19 Purchase equipment for $6,200 cash. g. December 30 Pay $1,000 cash dividends to stockholders. The following information is available for the adjusting entries. Accrued salaries at year-end amounted to $1,000. Depreciation for the year on the equipment is $3,200. Office supplies remaining on : hand at the end of the year equal $1,200.