The general ledger of Red Storm Cleaners at January 1, 2021, includes the following account balances: Credit Debits $17.000 7,400 3,400 12,000 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Salaries Payable Common Stock Retained Earnings Totalo $ 3,800 5,800 22,000 8, 200 $39,800 $39,800 The following is a summary of the transactions for the year: 1. Marek 12 provide services to customers, $54,000, of which $20,400 is on account. 2. May 2 Collect on accounts receivable, $17,400. 3. June 30 Tse shares of common stock in exchange for $6,000 cash 4. August 1 Day salaries of $5,000 from 2020 (prior year). 5. September 25 Pay repairs and maintenance expenses $12,400. 6. October 19 Purchase equipment for $7,400 cash 7. December 30 Day 61,100 canh dividend to stockholders The following information is available for the adjusting entries Accrued salaries at year-end amounted to $20,700. Depreciation for the year on the equipments $4,400. Office supplies remaining on hand at the end of the year equal $1,200 4 August 01 Salaries Payable Cash 5,800 5,800 5 September 25 12,400 Repairs and Maintenance Expense Cash 12,400 6 October 19 7,400 Equipment Cash O 7,400 7 December 30 Dividends Cash 1,100 1.100 B December 31 Salarios Payable 5,800 9 December 31 Depreciation Expense 4.400 10 December 31 Salaries Payable 5,800 11 December 31 Service Revenue 33,600 12 December 31 Salaries Expanse 19,600 > % 13 December 31 Dividends 3,800