On January 1, 2018, the general ledger of Dynamite Fireworks includes the following account balances: Debit Credit $24,600 Cash Accounts 6,000 58,000 Accounts Payable Common Stock 4.000 73,000 15,500 Retained Earnings Totals $92,500 S92,500 During January 2018, the following transactions occur: January 2 Purchase rental space for one year in advance, $8,400 ($700/month). January 9 Purchase additional supplies on account, $4,300. January13 Provide services to customers on account, $26,300 January17 Receive cash in advance from customers for services to be provided in the future, $4,500. January20 Pay cash for salaries, $12,300. January22 Receive cash on accounts receivable, $24,900 January29 Pay cash on accounts payable, $4,800. The following information is available on January 31, 2018. a. Rent for the month of January has expired. b. Supplies remaining at the end of January total $3,600. c. By the end of January, $3,800 of services has been provided to customers who paid in advance on January 17 d. Unpaid salaries at the end of January are $5,240. Genera GeneralT Income Balance ournal Led Balance Statem. Sheet If no entry is required for a transaction/event, select "No journal entry required" in the first account field. View transaction list Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. edit ate Jan 31 Record entry View general journal Clear entry View transaction list Journal entry worksheet Record the entry to close the expense accounts. Note: Enter debits before credits Date Account Title Debit Credit Jan 3 Record entry View general journal Clear entry