Accounts Cash Accounts Receivable Supplies Land Accounts Payable Debit Credit $24,000 5,400 3,300 52,000 $ 3,400 67,000 Retained Earnings Totals 14,300 $84,700 $84,700 Common Stock During January 2021, the following transactions occur: January 2 Purchase rental space for one year in advance, $6,600 ($550/month). January 9 Purchase additional supplies on account, $3,700. January 13 Provide services to customers on account, $25,700. January 17 Receive cash in advance from customers for services to be provided in the future, $3,900. January 20 Pay cash for salaries, $11,700. January 22 Receive cash on accounts receivable, $24,300. January 29 Pay cash on accounts payable, $4,200. The following information is available on January 31. Rent for the month of January has expired. Supplies remaining at the end of January total $3,000. By the end of January, $3,350 of services has been provided to customers who paid in advance on January 17. Unpaid salaries at the end of January are $5,660. Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet Analysis Prepare the journal entries for transactions. If no entry is required for a particular transaction/event, select "No journal entry required" in the first account field.