where are the t-accounts charts? that literally the first part to this problem.

The general ledger of Red Storm Cleaners at January 1, 2018, includes the following account balances:

Accounts	Debits			Credits
Cash	$	14,000
Accounts Receivable		6,800
Supplies		2,800
Equipment		16,000
Accumulated Depreciation				$	5,400
Salaries Payable					7,900
Common Stock					19,000
Retained Earnings					7,300
Totals	$	39,600		$	39,600

The following is a summary of the transactions for the year:

1. March 12 Provide services to customers, $48,000, of which $19,800 is on account.
2. May 2 Collect on accounts receivable, $16,800.
3. June 30 Issue shares of common stock in exchange for $5,000 cash.
4. August 1 Pay salaries, $24,800 (of which $7,900 is for salaries payable in 2017).
5. September 25 Pay repairs and maintenance expenses, $11,800.
6. October 19 Purchase equipment for $6,800 cash.
7. December 30 Pay $1,000 cash dividends to stockholders.
8. Accrued salaries at year-end amounted to $1,000. Depreciation for the year on the equipment is $3,800. Office supplies remaining on hand at the end of the year equal $1,200.

1. Enter the unadjusted balances from the trial balance and post the adjusting entries to the T-accounts, and post the closing entries to the T-accounts.