:The general ledger of Red Storm Cleaners at January 1, 2015, includes the following account balances: Accounts Debits Credits Cash $ 13,500 Accounts Receivable 6,700 Supplies 2,700 Equipment 16,500 Accumulated Depreciation $ 5,600 Salaries Payable 8,100 Common Stock 18,500 Retained Earnings 7,200 Totals $ 39,400 $ 39,400 The following is a summary of the transactions for the year: a. Sales of services, $47,000, of which $19,700 is on account. b. Collect on accounts receivable, $16,700. c. Issue shares of common stock in exchange for $6,000 cash. d. Pay salaries, $24,700 (of which $8,100 is for salaries payable in 2014). e. Pay repairs and maintenance expenses, $11,700. f. Purchase equipment for $6,700 cash. g. Pay $1,100 cash dividends to stockholders. 2. Record each of the summary transactions listed above. 4. Prepare an unadjusted trial balance. Record adjusting entries. Accrued salaries at year-end amounted to $1,100. Depreciation for the year on the equipment is $3,700. Office supplies remaining on hand at the end of the year equal $1,000. 7. Prepare an adjusted trial balance. 8-a. Prepare the income statement for the year ended December 31, 2015. 8-b. Prepare the classified balance sheet for the year ended December 31, 2015. 9. Record closing entries. 11. Prepare a post-closing trial balance.