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 $10,500 6,100 2,100 19,500 $ 6,800 9,300 15,500 6,600 $38,200 $38,200 The following is a summary of the transactions for the year: 1. March 2. May 3. June 4. August 12 Provide services to customers, $41,000, of which $19,100 is on account. 2 Collect on accounts receivable, $16,100. 30 Issue shares of common stock in exchange for $6,000 cash. 1 Pay salaries of $9,300 from 2020 (prior year). 5. September 25 Pay repairs and maintenance expenses, $11,100. 6. October 19 Purchase 7. December cash. equipment for $6,100 30 Pay $1,100 cash dividends to stockholders.