The general ledger of Red Storm Cleaners at January 1, 2021, includes the following account balances: Credits Debits $13,000 6,600 2,600 17,000 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Salaries Payable Common Stock Retained Earnings Totals $ 5,800 8.300 18.000 7,100 $39,200 $39,200 The following is a summary of the transactions for the year: 12 Provide services to customers, $46,000, of which $19,600 is on account. 2 Collect on accounts receivable, $16,600. 30 Issue shares of common stock in exchange for $4,000 cash. 4. August 1 Pay salaries of $8,300 from 2020 (prior year) 5. September 25 Pay repairs and maintenance expenses, $11,600. 6. October 19 Purchase equipment for $6.600 cash. 30 Pay $1,200 cash dividends to stockholders. The following information is available for the adjusting entries. Accrued salaries at year-end amounted to $17500. Depreciation for the year on the equipment is $3,600. Ofce supplies remaining on hand at the end of the year equal $1,100