Heffel’s Cleaning Service began operation on January 1, 2013. The company experienced the following events for its first year of operations:
Events Affecting 2013:
1. Provided $96,000 of cleaning services on account.
2. Collected $81,000 cash from accounts receivable.
3. Paid salaries of $19,500 for the year.
4. Adjusted the accounts to reflect management’s expectations that uncollectible accounts expense would be $1,100.

Required
a. Prepare general journal entries for the above events.
b. Post the general journal entries to T-accounts.
c. Prepare an income statement, balance sheet, and statement of cash flows for 2013.