The following events pertain to James Cleaning Company:
1. Acquired $15,000 cash from the issue of common stock.2. Provided services for $6,000 cash.3. Provided $18,000 of services on account.4. Collected $11,000 cash from the account receivable created in Event 3.5. Paid $1,400 cash to purchase supplies.6. Had $100 of supplies on hand at the end of the accounting period.7. Received $3,600 cash in advance for services to be performed in the future.8. Performed one-half of the services agreed to in Event 7.9. Paid $6,500 for salaries expense.10. Incurred $2,800 of other operating expenses on account.11. Paid $2,100 cash on the account payable created in Event 10.12. Paid a $1,000 cash dividend to the stockholders.