The general ledger ot Pipers Plumbing at January 1, 2021, includes the tollowing account balances: Accounts Debits Credits Cash $4,100 Accounts 9,100 Receivable Supplies Equipment Accumulated Depreciation Accounts Payable 3,100 28,000 $ 6,400 4,400 Utilities Payable Deferred Revenue 5,400 19,000 Common Stock Retained Earnings 9,100 $44,300 $44,300 Totals The following is a summary of the transactions for the year 24 Provide plumbing services for cash, $16,000, and on $61,000 13 Collect on accounts receivable, $49,000 6 Issue shares of common stock in exchange for $12,000 cash 30 Pay salaries for the current year, $32,200. Pay utilities of $5, 400 24 Receive cash in advance from customers, $8,400. 30 Pay $2,200 cash dividends to stockholders 1. January account, 2. arch 3. ay 4. June 2020 (prior year) 5. September 6. November 7, December The following information is available for the adjusting entries. Depreciation for the year on the machinery is $6,400. Plumbing supplies remaining on hand at the end of the year equal $1,200. Of the $8,400 paid in advance by customers, $6,200 of the work has been completed by the end of the year. Accrued util ities at year-end amounted to $6,800. 9. Record closing entries. (If no entry is required for a particu lar transaction/event, select "No Journal Entry Required" in the first account field.) X Answer is not complete. General Journal No Date Debit Credit 226,000X December 31 Sales Revenue 1 8) 226,080X Interest Revenue Retained Earnings 217,255X December 31 Retained Earnings 2 Depreciation Expense Salaries Expense 375X 63,600 9,600 17,100X Income Tax Expense Utilities Expense December 31 Retained Earnings Dividends 8,825X 3 8,825X