The general ledger of Red Storm Cleaners at January 1, 2021, includes the following account balances 2 50 Accounta Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Selaries Payable Common Stock Retained Earninga Totale Debita Ceedita 615,500 7,100 3,100 10,500 $ 3,200 5,200 20, 500 7.300 $36,200 636,200 points eBook The following is a summary of the transactions for the year Print 1. March 12 Provide services to customers, 651,000, of which 420, 100 10 on account. 2. May 2 Collect on accounts receivable, $17,100. S- June 30 Issue shares of common stock in exchange for $6,000 cash. 4. August 1 Fay salaries of $5,200 from 2020 (prior year). 5. September 25 Pey repairs and maintenance expenses, $12,100. 6. October 19 Purchase equipment for 67,100 caah. 7. December 30 Pay 61,100 cash dividends to stockholders. References 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 $4,100. Office supplies remaining on hand at the end of the year equal $1,200. General Journal Requirement General Ledger Trial Balance Income Statement Balance Sheet required for a transaction/event, select "No journal entry required" in Prepare the journal entries for transactions. (If no entry the first account field.) View transaction list Journal entry worksheet 13 Record the adjusting entry for salaries