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 $19,000 7,800 3,800 14,000 $ 4,600 6,600 24,000 9,400 Totals $44,600 $44,600 The following is a summary of the transactions for the year. a. March 12 Provide services to customers, $58,000, of which $20,800 is on account. b. May 2 Collect on accounts receivable, $17,800 C. June 30 Issue shares of common stock in exchange for $4,000 cash d. August 1 Pay salaries, $25,800 (of which $6,600 is for salaries payable in 2017) e. September 25 Pay repairs and maintenance expenses, $12,800 f. October 19 Purchase equipment for $7,800 caslh 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 $4,800. Office