The general ledger of Red Storm Cleaners at January 1, 2018, includes the following account balances: Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Salaries Payable Common Stock Retained Earnings Debits Credits $16,000 7,200 3,200 11,000 $ 3,400 5,400 21,000 7,600 Totals $37,400 $37,400 The following is a summary of the transactions for the year: a. March 12 Provide services to customers, $52,000, of which $20,200 is on account. b. May 2 Collect on accounts receivable, $17,200 C. June 30 Issue shares of common stock in exchange for $4,000 cash. d. August 1 Pay salaries, $25,200 (of which $5,400 is for salaries payable in 2017) e. September 25 Pay repairs and maintenance expenses, $12,200 f. October 19 Purchase equipment for $7,200 cash g. December 30 Pay $1,200 cash dividends to stockholders h. Accrued salaries at year-end amounted to $1,200. Depreciation for the year on the equipment is $4,200. Office supplies remaining on hand at the end of the year equal $1,100 Required 1., 3. 6. & 10. Enter the unadjusted balances from the trial balance and post the adjusting entries to the T-accounts, and post the closing entries to the T-accounts