Problem 3-8B Part 4 4. Prepare an unadjusted trial balancProblem 3-8B Complete the full accounting cycle (LO3-3, 3-4, 3-5, 3-6, 3-7) Skip to question [The following information applies to the questions displayed below.] The general ledger of Pipers Plumbing at January 1, 2021, includes the following account balances: Accounts Debits Credits Cash $ 4,450 Accounts Receivable 9,450 Supplies 3,450 Equipment 35,000 Accumulated Depreciation $ 7,800 Accounts Payable 5,800 Utilities Payable 6,800 Deferred Revenue 0 Common Stock 22,500 Retained Earnings 9,450 Totals $ 52,350 $ 52,350 The following is a summary of the transactions for the year: 1. January 24 Provide plumbing services for cash, $19,500, and on account, $64,500. 2. March 13 Collect on accounts receivable, $52,500. 3. May 6 Issue shares of common stock in exchange for $10,000 cash. 4. June 30 Pay salaries for the current year, $32,900. 5. September 15 Pay utilities of $6,800 from 2020 (prior year). 6. November 24 Receive cash in advance from customers, $9,800. 7. December 30 Pay $2,900 cash dividends to stockholders. The following information is available for the adjusting entries. Depreciation for the year on the machinery is $7,800. Plumbing supplies remaining on hand at the end of the year equal $1,000. Of the $9,800 paid in advance by customers, $6,900 of the work has been completed by the end of the year. Accrued utilities at year-end amounted to $6,100.e.