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

Accounts	Debits				Credits
Cash	$	12,000
Accounts Receivable		6,400
Supplies		2,400
Equipment		18,000
Accumulated Depreciation					$	6,200
Salaries Payable						8,700
Common Stock						17,000
Retained Earnings						6,900
Totals	$	38,800			$	38,800

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

1.		March		12		Provide services to customers, $44,000, of which $19,400 is on account.
2.		May		2		Collect on accounts receivable, $16,400.
3.		June		30		Issue shares of common stock in exchange for $6,000 cash.
4.		August		1		Pay salaries of $8,700 from 2020 (prior year).
5.		September		25		Pay repairs and maintenance expenses, $11,400.
6.		October		19		Purchase equipment for $6,400 cash.
7.		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 $16,800. Depreciation for the year on the equipment is $3,400. Office supplies remaining on hand at the end of the year equal $1,000.

• 1 Record the providing of services to customers, $44,000, of which $19,400 is on account.

• 2 Record the collection on accounts receivable, 16,400.

• 3 Record the issuance of common stock in exchange for $6,000 cash.

• 4 Record the payment of salaries of $8,700 from 2020 (prior year).

• 5 Record the payment for repairs and maintenance expenses, $11,400.

• 6 Record the purchase of equipment for $6,400 cash.

• 7 Record the payment of $1,100 for cash dividends to stockholders.

• 8 Record the adjusting entry for salaries.

• 9 Record the adjusting entry for depreciation.

• 10 Record the adjusting entry for supplies remaining on hand at the end of the year equal to $1,000.

• 11 Record the closing entry for revenue.

• 12 Record the closing entry for expenses.

• 13 Record the closing entry for cash dividends.

• *** Please do general journal, income statement and balance sheet. Thank you!!!