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

Accounts	Debits				Credits
Cash	$	13,000
Accounts Receivable		6,600
Supplies		2,600
Equipment		17,000
Accumulated Depreciation					$	5,800
Salaries Payable						8,300
Common Stock						18,000
Retained Earnings						7,100
Totals	$	39,200			$	39,200

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

1.		March		12		Provide services to customers, $46,000, of which $19,600 is on account.
2.		May		2		Collect on accounts receivable, $16,600.
3.		June		30		Issue shares of common stock in exchange for $4,000 cash.
4.		August		1		Pay salaries of $8,300 from 2020 (prior year).
5.		September		25		Pay repairs and maintenance expenses, $11,600.
6.		October		19		Purchase equipment for $6,600 cash.
7.		December		30		Pay $1,200 cash dividends to stockholders.

Journal Entries

1	March 12	Cashselected answer correct	26,400selected answer correct	not attempted
		Accounts Receivableselected answer correct	19,600selected answer correct	not attempted
		Service Revenueselected answer correct	not attempted	46,000selected answer correct
2	May 02	Cashselected answer correct	16,600selected answer correct	not attempted
		Accounts Receivableselected answer correct	not attempted	16,600selected answer correct
3	June 30	Cashselected answer correct	4,000selected answer correct	not attempted
		Common Stockselected answer correct	not attempted	4,000selected answer correct
4	August 01	Salaries Payableselected answer correct	8,300selected answer correct	not attempted
		Cashselected answer correct	not attempted	8,300selected answer correct
5	September 25	Repairs and Maintenance Expenseselected answer correct	11,600selected answer correct	not attempted
		Cashselected answer correct	not attempted	11,600selected answer correct
6	October 19	Equipmentselected answer correct	6,600selected answer correct	not attempted
		Cashselected answer correct	not attempted	6,600selected answer correct
7	December 30	Dividendsselected answer correct	1,200selected answer correct	not attempted
		Cashselected answer correct	not attempted	1,200

Unadjusted Trial Balance

RED STORM CLEANERS
Unadjusted Trial Balance
December 31, 2021
Accounts	Debit	Credit
Cash	$32,300
Accounts Receivable	9,600
Supplies	2,600
Equipment	23,600
Accumulated Depreciation		$5,800
Salaries Payable
Common Stock		22,000
Retained Earnings		7,100
Dividends	1,200
Service Revenue		46,000
Salaries Expense
Repairs and Maintenance Expense	11,600
Depreciation Expense
Supplies Expense
Totals	$80,900	$80,900

Adjusting Entries

No	Date	General Journal	Debit	Credit
1	December 31, 2021	Salaries Expense	19,700
		Salaries Payable		19,700
2	December 31, 2021	Depreciation Expense	3,600
		Accumulated Depreciation		3,600
3	December 31, 2021	Supplies Expense	1,100
		Supplies		1,100

Closing Entries (I was not completely sure on this one. It will need to be finished. It is possible with info provided)

No	Date	General Journal	Debit	Credit
1	December 31, 2021		46,000
		Accounts Receivable		46,000
2	December 31, 2021		34,200
		Salaries Expense		17,500
		Depreciation Expense		3,600
		Supplies Expense		1,500
		Repairs and Maintenance Expense		11,600
3	December 31, 2021	Retained Earnings	1,200
		Dividends		1,200

6. Prepare an adjusted trial balance(please write out)

7-a. Prepare the income statement for the year ended December 31, 2021. (Please write out)

8. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances (Please Write Out).

11. Prepare a post-closing trial balance(Please write out).