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The general ledger of Pipers Plumbing at January 1, 2021, includes the following account balances: Credits Debits $ 4,000 9,0Required information December 31, 2021 Accounts Debit Credit Cash Accounts Receivable Supplies Equipment Accumulated Deprecia

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T account

Cash
Bal 4,000 32,000 June 30
Jan 24 15,000 5,000 June 15
March 13 48,000 2,000 Dec 30
May 6 10,000
Nov 24 8,000
Bal 46,000
Account Recievable
Bal 9,000 48,000 March 13
Jan 24 60,000
Bal 21,000
Supplies
Bal 3,000 2,000 Dec 31
Bal 1,000
Accumulated depreciation
6,000 Bal
6,000 Dec 31
12,000 Bal
Account payable
Utilites payable
Sep 15 5,000 5,000 Bal
7,000 Dec 31
7,000 Bal
Deferred revenue
Dec 31 6,000 8,000 Nov 24
2,000 Bal
Common stock
18,000 Bal
10,000 May 6
28,000 Bal
Dividends
Dec 30 2,000
Bal 2,000
Service Revenue
75,000 Jan 24
6,000 Dec 31
81,000 Bal
Salaries expenses
June 30 32,000
Utilities exepnses
Dec 31 7,000
Supplies expenses
Dec 3@ 2,000
Depreciation expense
Dec 31 6,000
Adjusted trail balance
December 31,2021
Account Debit Credit
Cash 46,000
Account Recievable 21,000
Supplies 1,000
Equipment 26,000
Accumulated depreciation 12,000
Account payable 4,000
Utilities payable 7,000
Deferred Revenue 2,000
Common stock 28,000
Retained earnings 9,000
Dividends 2,000
Service Revenue 81,000
Salaries expenses 32,000
Utilities exepnses 7,000
Supplies expenses 2,000
Depreciation expense 6,000
Total 143,000 143,000
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