Coates inc. experienced the following events in 2014, in its first year of operation: (1) received $20,000 cash from the issue of common stock. (2) performed services on account for $38,000. (3) paid the utility expense of $2,500. (4) collected $21,000 of the accounts receivable. (5) recorded $15,000 of accrued salaries at the end of the year. (6) paid a $2,000 cash dividend to the shareholders. record the events in general ledger accounts under an accounting equation.