Fill out general journal, general ledger, trial balance, income statement, balance sheet

The general ledger of Jackrabbit Rentals at January 1, 2021, includes the following account balances:

Accounts	Debits				Credits
Cash	$	59,500
Accounts Receivable		43,700
Land		128,800
Accounts Payable						17,100
Notes Payable (due in 2 years)						48,000
Common Stock						118,000
Retained Earnings						48,900
Totals	$	232,000			$	232,000

The following is a summary of the transactions for the year:

1.		January		12		Provide services to customers on account, $80,400.
2.		February		25		Provide services to customers for cash, $84,300.
3.		March		19		Collect on accounts receivable, $47,500.
4.		April		30		Issue shares of common stock in exchange for $48,000 cash.
5.		June		16		Purchase supplies on account, $15,700.
6.		July		7		Pay on accounts payable, $13,100.
7.		September		30		Pay salaries for employee work in the current year, $82,200.
8.		November		22		Pay advertising for the current year, $24,300.
9.		December		30		Pay $4,700 cash dividends to stockholders.

The following information is available for the adjusting entries.

Accrued interest on the notes payable at year-end amounted to $3,800 and will be paid January 1, 2022. Accrued salaries at year-end amounted to $2,800 and will be paid on January 5, 2022. Supplies remaining on hand at the end of the year equal $3,600.