The general ledger of Black Cloud Cleaners at January 1, 2024, includes the following account balances: The following is a summary of the transactions for the year: 1. March 12 provide services to eustonern, $51 , 000 , of which $20 , 100 in on account. 2. May 2 Collect on accounte receivable, $17 , 100 . 3. Jane 30 Tssue shares of common btock in exehange for 56,000 eash. 4. Nuguat 1 Pay nalaries of $5 , 200 troe 2023 (prior year). 5. September 25 Fay repaire and maintenance expenses, $12 , 100 . 6. October 19 Purchane equiptient for $7 , 100 cash. 7. December 30 Pay $1 , 100 cash dividends to stockholders. Required: 2. Record each of the summary transactions listed above. 4. Prepare an unadjusted trial balance. 5. Record adjusting entries. Accrued salaries at year-end amounted to $19 , 600 . Depreciation for the year on the equipment is $4.100 . Office supplies remaining on hand at the end of the year equal $1 , 200 . 7. Prepare an adjusted trial balance. 8-a. Prepare the income statement for the year ended December 31, 2024. 8.b. Prepare the classified balance sheet for the yoar ended December 31,2024 . 9. Record closing entries. 1., 3., 6., \& 10. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances. 11. Prepare a post-closing trial balance. Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter deblts before credits. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to irclude bepinning balances: