Jan. 1 Began operations when the business acquired $25,000 cash from the issue of common stock Mar. 1 Paid rent for office space for two years: $8,400 cash. Apr. 14 Purchased $400 of supplies on account. June 30 Received $12,000 cash in advance for services to be provided over the next year. July 5 Paid $300 of the accounts payable from April 14. Aug 8 Completed a job and received $1,600 cash for services rendered. Oct. 5 Billed customers $17,000 for services rendered on account. Oct. 9 Received $4,250 cash from accounts receivable. Nov. 2 Paid a $500 cash dividend to the stockholders. Dec.31 Adjusted records to recognize the services provided on the contract of June 30 . Dec.31 Recorded $19,100 of accrued salaries as of December 31. Dec.31 Recorded the rent expense for the year. (See March 1.) Required a. Record the preceding transactions in the general journal. b. Post the transactions to T-accounts and calculate the account balances. c. Prepare a trial balance. d. Prepare the income statement, statement of changes in stockholders' equity, balance sheet, anc statement of cash flows. e. Prepare the closing entries at December 31 . f. Prepare a trial balance after the closing entries are posted