The general ledger of Red Storm Cleaners at January 1, 2021, includes the following account balances: Credito Debits $17.000 7,400 3,400 12.000 Accounta Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Salaries Payable Common Stock Retained Earnings Totals $ 3,800 5,800 22,000 8,200 $39,800 $39,800 The following is a summary of the transactions for the year: 1. March 12 Provide services to customers, 654,000, of which $20,400 on account: 2. May 2 Collect on accounts receivable, $17,400. 3. June 30 Tove shares of common stock in exchange for $6.000 cash 4. August 1 Paysalaries of $5,800 from 2020 (prior year) 5. Beptember 25 Pay repair and maintenance expenses, 312,400. 6. October 19 Purchase equipment for $7,400 canh 7. December 30 pay 3.100 h 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 equipment is $4,400. Office supplies remaining on hand at the end of the year equal $1,200 The general ledger of Red Storm Cleaners at January 1, 2021, includes the following account balances: Credito Debits $17.000 7,400 3,400 12.000 Accounta Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Salaries Payable Common Stock Retained Earnings Totals $ 3,800 5,800 22,000 8,200 $39,800 $39,800 The following is a summary of the transactions for the year: 1. March 12 Provide services to customers, 654,000, of which $20,400 on account: 2. May 2 Collect on accounts receivable, $17,400. 3. June 30 Tove shares of common stock in exchange for $6.000 cash 4. August 1 Paysalaries of $5,800 from 2020 (prior year) 5. Beptember 25 Pay repair and maintenance expenses, 312,400. 6. October 19 Purchase equipment for $7,400 canh 7. December 30 pay 3.100 h 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 equipment is $4,400. Office supplies remaining on hand at the end of the year equal $1,200