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Problem 3-8B Complete the full accounting cycle (LO3-3, 3-4, 3-5, 3-6, 3-7) (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 Debits $ 4,500 9,500 3,500 36,000 Accounts Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained Earnings Totals $ 8,000 6,000 7,000 0 23,000 9,500 $53,500 $53,500 The following is a summary of the transactions for the year: 1. January 24 Provide plumbing services for cash, $20,000, and on account, $65,000. 2. March 13 Collect on accounts receivable, $53,000. 3. May 6 Issue shares of common stock in exchange for $11,000 cash. 4. June 30 Pay salaries for the current year, $33,000. 5. September 15 Pay utilities of $7,000 from 2020 (prior year). 6. November 24 Receive cash in advance from customers, $10,000. 7. December 30 Pay $3,000 cash dividends to stockholders. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $8,000. Plumbing supplies remaining on hand at the end of the year equal $1,100. Of the $10,000 paid in advance by customers, $7,000 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $6,000. 1 Provide plumbing services for cash, $20,000, and on account, $65,000. 2 Collect on accounts receivable, $53,000. 3 Issue shares of common stock in exchange for $11,000 cash. 4 Pay salaries for the current year, $33,000. 5 Pay utilities of $7,000 from 2020 (prior year). 6 Receive cash in advance from customers, $10,000. 7 Pay $3,000 cash dividends to stockholders. Note: journal entry has been entered 4. Prepare an unadjusted trial balance. PIPERS PLUMBING Unadjusted Trial Balance December 31, 2021 Debit Accounts Credit Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Utilities Expense Supplies Expense Depreciation Expense Totals 1 Record the adjusting entry for depreciation, $8,000. 2 Record the adjusting entry for supplies. Supplies remaining on hand at the end of the year equal $1,100. 3 Record the adjusting entry for revenue. Of the $10,000 paid in advance by customers, $7,000 of the work has been completed by the end of the year. 4 Record the adjusting entry for utilities, $6,000. PIPERS PLUMBING Adjusted Trial Balance December 31, 2021 Accounts Debit Credit Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Utilities Expense Supplies Expense Depreciation Expense Totals PIPERS PLUMBING Income Statement For the Year Ended December 31, 2021 Expenses: Total expenses PIPERS PLUMBING Balance Sheet December 31, 2021 Assets Liabilities Current Assets: Current Liabilities: Total current assets Total Current Liabilities Stockholder's Equity Long-term Assets: Total Stockholder's Equity Total Liabilities and Stockholders' Equity Total Assets :X: 1 Record the entry to close the revenue accounts. 2. Record the entry to close the expense accounts. 3 Record the entry to close the dividends account. PIPERS PLUMBING Post-Closing Trial Balance December 31, 2021 Accounts Debit Credit Cash Accounts Receivable Supplies Equipment Accumulated Depreciation Accounts Payable Utilities Payable Deferred Revenue Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Utilities Expense Supplies Expense Depreciation Expense Total