The general ledger of Red Storm Cleaners at January 1, 2018, includes the following account balances:

Accounts	Debits			Credits
Cash	$	10,500
Accounts Receivable		6,100
Supplies		2,100
Equipment		19,500
Accumulated Depreciation				$	6,800
Salaries Payable					9,300
Common Stock					15,500
Retained Earnings					6,600
Totals	$	38,200		$	38,200

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

a.	March	12		Provide services to customers, $41,000, of which $19,100 is on account.
b.	May	2		Collect on accounts receivable, $16,100.
c.	June	30		Issue shares of common stock in exchange for $6,000 cash.
d.	August	1		Pay salaries, $24,100 (of which $9,300 is for salaries payable in 2017).
e.	September	25		Pay repairs and maintenance expenses, $11,100.
f.	October	19		Purchase equipment for $6,100 cash.
g.	December	30		Pay $1,100 cash dividends to stockholders.

The following information is available for the adjusting entries. Accrued salaries at year-end amounted to $1,100. Depreciation for the year on the equipment is $3,100. Office supplies remaining on hand at the end of the year equal $1,000.

=> Prepare the journal entries for transactions. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.