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Required information [The following information applies to the questions displayed below) The general ledger of Pipers Plumbing at January 1, 2021, Includes the following account balances: Credits Debita $ 3,600 8,600 2,600 18,000 Accounta Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payablo Deferred Revenue Common Stock Retained Earnings Totals $ 4,400 2.400 3,400 0 14,000 8.600 $32,800 $32,800 The following is a summary of the transactions for the year: 1. January 24 provide plumbing services for cash, $11,000, and on account, $56,000. 2. March 13 Collect on accounts receivable, $44,000. 3. May 6 Issue shares of common stock in exchange for $10,000 cash. 4. June 30 Pay salaries for the current year, $31,200. 5. September 15. Pay utilities of $3,400 from 2020 (prior year). 6. November 24 Receive cash in advance from customers, $6,400. 7. December 30 Pay $1,200 cash dividends to stockholders. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $4,400. Plumbing supplies remaining on hand at the end of the year equal $1,000. Of the $6,400 paid in advance by customers, $5,200 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $7,800. 1., 3., 6 & 10. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances. Cash Accounts Recolvable Bog. Bal Beg. Bal End, Bal End, Bal Supplies Equipment mework Saved Required information Cash Accounts Receivable Beg Bal Beg Bal End, Bal End, BA Supplies Equipment Beg Bal. Beg Bal End. Bal End. Bal Accumulated Depreciation Accounts Payable Beg Bal Beg Bal End, Bal End. Bal. Utilities Payable Deferred Ravenue Beg Bal Beg Bal End Bal End. Bal Common Stock Retained Earnings Beg Ba Beg Bar End Bal End. Bal Service Revenue Dividendo Beg Bal Beg Bal Required information Hermire Beg. Bal Beg. Bal. End. Bal. End. Bal Utilities Payable Deferred Revenue Beg Bal. Beg. Bal. End. Bal. End, Bal Common Stock Retained Earnings Beg. Bal. Beg. Bal End. Bal. End. Bal. Dividends Service Revenue Beg. Bal Bog. Bal. End. Bal. End. Bal Salaries Expanse Utilities Expense Beg Bal. Bog. Bal. End. Bal. End. Bal. Supplies Expanse Depreciation Expenso Beg. Bal. Beg Bal End. Bal. End. Bal