Problem 3-8B Complete the full accounting cycle (LO3, 4, 5, 6, 7) [The following information applies to the questions displayed below.] The general ledger of Pipers Plumbing at January 1, 2015, includes the following account balances: Accounts Debits Credits Cash $ 3,800 Accounts receivable 8,800 Supplies 2,800 Equipment 22,000 Accumulated depreciation $ 5,200 Accounts payable 3,200 Utilities payable 4,200 Unearned revenue 0 Common stock 16,000 Retained earnings 8,800 Totals $ 37,400 $ 37,400 The following is a summary of the transactions for the year: a. Provide plumbing services for cash, $13,000, and on account, $58,000. b. Collect on accounts receivable, $46,000. c. Issue shares of common stock in exchange for $12,000 cash. d. Pay salaries for the current year, $31,600. e. Pay for utilities expenses, $11,600, of which $4,200 represents costs for 2014. f. Receive cash in advance from customers, $7,200. g. Pay $1,600 cash dividends to stockholders