Beginning account balances are as follows:
		Cash		$6,050
		Accounts Receivable		?
		Accounts Payable		$4,550
		Common Stock		$6,350
		Retained Earnings		$2,550
1) Received $13,200 cash for services to be performed evenly over the period from August 1, 2020, through June 30, 2021.
2) Provided consulting services to customers for $33,300 on account.
3) Paid salaries of $11,400.
4) Purchased supplies for $1,000 on account.
5) Collected $28,250 from customers for sales on account.
6) Issued common stock for $13,600 cash.
7) Prepaid twelve months rent for $8,400 on November 1, 2020.
8) Physical count shows $405 of supplies on hand at year-end.
9) Adjustment for rent
10) Adjustment for unearned revenue
Required:
(1) Record the above transactions in a general journal.
(2) Post the transactions to T-accounts after recording the beginning account balances in them.
(3) Prepare a trial balance.
(4) Prepare closing entries.