(practice question)The general ledger of Pipers Plumbing at January 1, 2018, includes the following account balances: Accounts Debits Credits Cash $3,900 Accounts Receivable 8,900 Supplies 2,900 Equipment 24,000 Accumulated Depreciation $5,600 Accounts Payable 3,600 Utilities Payable 4,600 Deferred Revenue 0 Common Stock 17,000 Retained Earnings 8,900 Totals $39,700 $39,700 The following is a summary of the transactions for the year:January 24 Provide plumbing services for cash, $14,000, and on account, $59,000.March 13 Collect on accounts receivable, $47,000.May 6Issue shares of common stock in exchange for $10,000 cash.June 30Pay salaries for the current year, $31,800.September 15 Pay for utilities expenses, $11,800, of which $4,600 represents costs for 2017.November 24 Receive cash in advance from customers, $7,600.December 30 Pay $1,800 cash dividends to stockholders.
(practice question) The general ledger of Pipers Plumbing at January 1, 2018, includes the following account balances:
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