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Required information The following information applies to the questions displayed below) The following transactions pertain to Smith Fraining Company for Yeat 1 : 2an, Feb. her 10. Purchased $900 Aor, 10 Purchased $900 of supplies on account. Joly. 1. Received $28,500 cash in advance for services to be provided over the next year. 20 Paid $675 of the accounts payable fron April 18. is Billed a custoner $9, eae for services provided during August. hag. is Conpleted a job and received $3,500 cash for services rendered. Sept. services rendered. oct. I Paid enployee sataries of $30,500 cash. is Received $8,4e0 cash fron accounts receivable. 16 Billed custoners $34,500 for services rendered Nav. on account. Dec. 1 Paid a dividend of 51,400 cash to the stockholders. 11 Adjusted records to recognize the services provided on the contract of July 1. 31 Recorded $2,4e0 of accrued salaries as of Decenber 31 . 31 Recorded the rent expense for the year. (See February 1,) 31 Physicalty counted supplies; \$1ee was on hand at the end of the period. se Established the business when it acquired $46, eae cash from the issue of connon stock. 1 Paid rent for office space for two years. crit for provided over the next year. pilled a custoner $9,000 for services provided during August. peceived $8,400 cash fron $30, 500 cash. illed custoners $34,500 for services rendered Paid a dividend of $1,480 cash to the Adjusted records to recognize the services Recorded $2,400 of accrued salaries as of rent expe counted supp the period. f. Prepare a post-closing trial balance for Year 1