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Required information Problem 3-8A Complete the full accounting cycle (LO3-3, 3-4, 3-5, 3-6, 3-7) The general ledger of Red Storm Cleaners at January 1, 2021, includes the following account balances: Credits Debits $17,000 7,400 3,400 12,000 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Salaries Payable Common Stock Retained Earnings Totals $ 3,800 5,800 22,000 8,200 $39,800 $39,800 The following is a summary of the transactions for the year: 1. March 12 Provide services to customers, $54,000, of which $20,400 is on account. 2. May 2 Collect on accounts receivable, $17,400. 3. June 30 Issue shares of common stock in exchange for $6,000 cash. 4. August 1 Pay salaries of $5,800 from 2020 (prior year). 5. September 25 Pay repairs and maintenance expenses, $12,400. 6. October 19 Purchase equipment for $7,400 cash. 7. December 30 Pay $1,100 cash dividends to stockholders. RED STORM CLEANERS Adjusted Trial Balance December 31, 2021 Accounts Debit Credit Cash $ 36,100 20,400 Accounts Receivable 1,200 7,400 Supplies Equipment Accumulated Depreciation Salaries Payable 4,400 25,400 Common Stock 6,000 Retained Earnings Dividends 1,100 Service Revenue 54,000 25,400 12,400 Salaries Expense Repairs and Maintenance Expense Depreciation Expense Supplies Expense Totals 4,400 1,200 108,400 $ $ 89,800 Required information Problem 3-8A Complete the full accounting cycle (LO3-3, 3-4, 3-5, 3-6, 3-7) The general ledger of Red Storm Cleaners at January 1, 2021, includes the following account balances: Credits Debits $17,000 7,400 3,400 12,000 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Salaries Payable Common Stock Retained Earnings Totals $ 3,800 5,800 22,000 8,200 $39,800 $39,800 The following is a summary of the transactions for the year: 1. March 12 Provide services to customers, $54,000, of which $20,400 is on account. 2. May 2 Collect on accounts receivable, $17,400. 3. June 30 Issue shares of common stock in exchange for $6,000 cash. 4. August 1 Pay salaries of $5,800 from 2020 (prior year). 5. September 25 Pay repairs and maintenance expenses, $12,400. 6. October 19 Purchase equipment for $7,400 cash. 7. December 30 Pay $1,100 cash dividends to stockholders. RED STORM CLEANERS Adjusted Trial Balance December 31, 2021 Accounts Debit Credit Cash $ 36,100 20,400 Accounts Receivable 1,200 7,400 Supplies Equipment Accumulated Depreciation Salaries Payable 4,400 25,400 Common Stock 6,000 Retained Earnings Dividends 1,100 Service Revenue 54,000 25,400 12,400 Salaries Expense Repairs and Maintenance Expense Depreciation Expense Supplies Expense Totals 4,400 1,200 108,400 $ $ 89,800