January 30	Established the business when it acquired $46,000 cash from the issue of common stock.
February 1	Paid rent for office space for two years, $15,400 cash.
April 10	Purchased $780 of supplies on account.
July 1	Received $24,000 cash in advance for services to be provided over the next year.
July 20	Paid $585 of the accounts payable from April 10.
August 15	Billed a customer $10,200 for services provided during August.
September 15	Completed a job and received $3,200 cash for services rendered.
October 1	Paid employee salaries of $30,500 cash.
October 15	Received $8,800 cash from accounts receivable.
November 16	Billed customers $32,500 for services rendered on account.
December 1	Paid a dividend of $1,200 cash to the stockholders.
December 31	Adjusted records to recognize the services provided on the contract of July 1.
December 31	Recorded $2,450 of accrued salaries as of December 31.
December 31	Recorded the rent expense for the year. (See February 1.)
December 31	Physically counted supplies; $60 was on hand at the end of the period.

Required a. Record the preceding transactions in the general journal.

b. Post the transactions to T-accounts. (You will also post the closing entries in Req E to these T-accounts.)

(for b post the T accounts for cash, accounts receivable, prepaid rent, supplies, accounts payable, unearned revenue, salaries payable, common stock, retained earnings, dividends, service revenue, rent expense, salaries expense, and supplies expense)