I just need these two. Thanks!

On January 1, 2021, the trial balance of Sooner CPAs reported the following account balances: The following is a summary of the transactions for the year: 1.January2.February3.April4.May5.July6.September7.October8.November9.December9Provideaccountingservicesforcash,$137,100,andonaccount,$53,700.12Collectonaccountsreceivable,$51,800.25Receivecashinadvancefromcustomers,$13,200.6Purchasesuppliesonaccount,$9,800.15Paypropertytaxes,$8,800.10Payonaccountspayable,$11,700.31Paysalaries,$126,600.20Issuesharesofcommonstockinexchangefor$30,000cash.30Pay$3,100cashdividendstostockholders. 1. January 9 Provide accounting services for cash, $137,100, and on account, $53,700. 2. February 12 Collect on accounts receivable, $51,800. 3. April 25 Receive cash in advance from customers, $13,200. 4. May 6 Purchase supplies on account, $9,800. 5. July 15 Pay property taxes, $8,800. 6. September 10 Pay on accounts payable, $11,700. 7. October 31 Pay salaries, $126,600. 8. November 20 Issue shares of common stock in exchange for $30,000 cash. 9. December 30 Pay $3,100 cash dividends to stockholders. Insurance expired during the year is $7,300. Supplies remaining on hand at the end of the year equal $3,200. Provided accounting services of $12,100 related to cash paid in advance by customers. Journal entry worksheet 1 8 9 10 Note: Enter debits before credits. Journal entry worksheet 1 8 9 10 Note: Enter debits before credits