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Problem 3-8B Complete the full accounting cycle (LO3-3, 3-4, 3-5, 3-6, 3-7) [The following information applies to the questions displayed below] The general ledger of Pipers Plumbing at January 1, 2021, includes the following account balances: The following is a summary of the transactions for the year: 1. January 24 Provide plumbing services for cash, $19,000, and on account, $64,600. 2. March 13 Collect on accounts receivable, $52,000. 3. May 6 Issue shares of common stock in exchange for $12,000 cash. 4. June 30 Pay salaries for the current year, $32,800. 5. September 15 Pay utilities of $6,600 from 2020 (prior year). 6. November 24 Receive cash in advance from customers, $9,600. 7. December 30 Pay $2,800 cash dividends to stockholders. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $7,600. Plumbing supplies remaining on hand at the end of the year equal $1,200. Of the $9,600 paid in advance by customers, $6,800 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $6,200. 4. Prenare an unadiucted trial halaneo 7. Prepare an adjusted trial balance. 8-a. Prepare an income statement for the year ended December 31, 2021. 8-b. Prepare a classified balance sheet for the year ended December 31,2021 . (Amounts to be deducted should be indicated by a minus sign.) Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. 1., 3., 6 \& 10. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances. Utilities Expense Depreciation Expense