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.