General Journal tab - For each transaction, prepare the required journal entry on the General Journal tab. List debits before credits. General Ledger tab - Each journal entry is posted automatically to the general ledger. Trial Balance tab - The ending balance values from the General Ledger tab flows through to the Trial Balance tab. Income Statement tab - Use the drop-down to select the accounts properly included on the income statement. Changes in Retained Earnings tab - Prepare the statement of changes in retained earnings for the year ended December 31, 2018. Balance Sheet tab - Prepare a classified Balance Sheet at December 31, 2018. The general ledger of Jackrabbit Rentals at January 1, 2018, includes the following account balances: Accounts Debits Credits Cash $ 52,500 Accounts Receivable 36,700 Land 121,800 Accounts Payable $ 16,400 Notes Payable 41,000 Common Stock 111,000 Retained Earnings 42,600 Totals $ 211,000 $ 211,000 The following is a summary of the transactions for the year: a. January 12 Provide services to customers on account, $73,400. b. February 25 Provide services to customers for cash, $80,800. c. March 19 Collect on accounts receivable, $46,800. d. April 30 Issue shares of common stock in exchange for $41,000 cash. e. June 16 Purchase supplies on account, $14,300. f. July 7 Pay on accounts payable, $12,400. g. September 30 Pay salaries for employee work in the current year, $75,200. h. November 22 Pay advertising for the current year, $23,600. i. December 30 Pay $4,000 cash dividends to stockholders. The following information is available for the adjusting entries. Accrued interest on the notes payable at year-end amounted to $3,600. Accrued salaries at year-end amounted to $2,600. Supplies remaining on hand at the end of the year equal $3,400.