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ursplayed below.) The general ledger of Jackrabbit Rentals at January 1, 2021, includes the following account balances: Credits Debits $ 42,500 26,700 111,800 Accounts Cash Accounts Receivable Land Accounts Payable Notes Payable (due in 2 years) Common Stock Retained Earnings Totals 15,400 31,000 101,000 33,600 $181,000 $181,000 The following is a summary of the transactions for the year: 1. January 12 Provide services to customers on account, $63,400. 2. February 25 Provide services to customers for cash, $75,800. 3. March 19 Collect on accounts receivable, $45,800. 4. April 30 Issue shares of common stock in exchange for $31,000 cash 5. June 16 Purchase supplies on account, $12,300. 6. July 7 Pay on accounts payable, $11,400. 7. September 30 Pay salaries for employee work in the current year, $65,200. 8. November 22 Pay advertising for the current year, $22,600. 9. December 30 Pay $3,000 cash dividends to stockholders. The following information is available for the adjusting entries. Accrued interest on the notes payable at year-end amounted to $2,600 and will be paid January 1, 2022. Accrued salaries at year-end amounted to $1,600 and will be paid on January 5, 2022. Supplies remaining on hand at the end of the year equal $2,400. 1. 3. 6. & 10. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances. Cash Accounts Receivable 1.3.6. & 10. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances Cash Accounts Receivable Beg. Bal Beg. Bal. End. Bal. End. Bal. Supplies Land Beg. Bal. Beg Bal End Bal End. Bal Accounts Payable Salaries Payable Beg Bal Beg Ba End Bal End. Bal Notes Payable Interest Payable Beg Bal Beg Bal End. Bal. End. Bal. Dividends Service Revenue Beg. Bal. Beg. Bal. End. Bal. End. Bal. Advertising Expense Salaries Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal. Supplies Expense Interest Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal