The general ledger of red storm cleaners at january 1, 2021, includes the following account balances: accounts debits credits cash $ 13,000 accounts receivable 6,600 supplies 2,600 equipment 17,000 accumulated depreciation $ 5,800 salaries payable 8,300 common stock 18,000 retained earnings 7,100 totals $ 39,200 $ 39,200 the following is a summary of the transactions for the year: 1. march 12 provide services to customers, $46,000, of which $19,600 is on account. 2. may 2 collect on accounts receivable, $16,600. 3. june 30 issue shares of common stock in exchange for $4,000 cash. 4. august 1 pay salaries of $8,300 from 2020 (prior year). 5. september 25 pay repairs and maintenance expenses, $11,600. 6. october 19 purchase equipment for $6,600 cash. 7. december 30 pay $1,200 cash dividends to stockholders. 7.

prepare an adjusted trial balance.