The general ledger of Red Storm Cleaners at January 1, 2021, includes the following account balances:

Accounts	Debits				Credits
Cash	$	18,500
Accounts Receivable		7,700
Supplies		3,700
Equipment		13,500
Accumulated Depreciation					$	4,400
Salaries Payable						6,400
Common Stock						23,500
Retained Earnings						9,100
Totals	$	43,400			$	43,400

The following is a summary of the transactions for the year:

1.		March		12		Provide services to customers, $57,000, of which $20,700 is on account.
2.		May		2		Collect on accounts receivable, $17,700.
3.		June		30		Issue shares of common stock in exchange for $6,000 cash.
4.		August		1		Pay salaries of $6,400 from 2020 (prior year).
5.		September		25		Pay repairs and maintenance expenses, $12,700.
6.		October		19		Purchase equipment for $7,700 cash.
7.		December		30		Pay $1,100 cash dividends to stockholders.

find

unadjusted Trial balance

- . Record adjusting entries. Accrued salaries at year-end amounted to $19,600. Depreciation for the year on the equipment is $4,700. Office supplies remaining on hand at the end of the year equal $1,200.

- Prepare an adjusted trial balance

- Prepare the income statement for the year ended December 31, 2021.

- Record closing entries.

- Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances.

- Prepare a post-closing trial balance.