Cash Accounts Receivable Beg. Bal. End Bal Beg. Bal End Bal Prepaid Rent Supplies Beg Bal. End Bal. Beg. Bal. End, Bal Accounts Payable Unearned Revenue Beg Bal. End, Bal Beg Bal End. Bal. Salaries Payable Common Stock Beg. Bal. End Bal. Beg. Bal. End, Bal Retained Earnings Dividends Beg. Bal. Beg Bal. CI cil End. Bal. End. Bal Service Revenue Salaries Expense Beg Bal. Beg. Bal. End. Bal End, Bal Rent Expense Supplies Expense Beg Bal. Beg Bal CU End. Bal End. Bal Required information [The following information applies to the questions displayed below.) The following transactions pertain to Smith Training Company for Yeart Jan. 30 Established the business when it acquired $53,000 cash from the issue of common stock. Feb. 1 Paid rent for office space for two years, $15,800 cash. Apr. 10 Purchased $830 of supplies on account. ... Received $25,500 cash in advance for services to be provided over the July next year. 20 Paid $623 of the accounts payable from April 10. Aug. 15 Billed a customer $9,900 for services provided during August. Sept. 15 Completed a job and received $2,900 cash for services rendered. Oct. 1 Paid employee salaries of $33,500 cash. 15 Received $9,000 cash from accounts receivable. Nov. 16 Billed customers $39,000 for services rendered on account. Dec. 1 Paid a dividend of $1,300 cash to the stockholders. 31 Adjusted records to recognize the services provided on the contract of July 1. 31 Recorded $2,300 of accrued salaries as of December 31. 31 Recorded the rent expense for the year. (See February 1.) 31 Physically counted supplies; $140 was on hand at the end of the period. e. Record the entries to close the Year 1 temporary accounts to Retained Earnings in the general journal and post to the T-accounts. If no entry is required for a transaction/event, select "No journal entry required in the first account field. Round your final answers to the nearest whole dollar amount) e. Record the entries to close the Year 1 temporary accounts to Retained Earnings in the general journal and post to the T-accounts (if no entry is required for a transaction/event, select "No journal entry required in the first account field. Round your final answers to the nearest whole dollar amount.) View transaction list Journal entry worksheet