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Required information The following information applies to the questions disployed below? The following transactions pertain to Smith Training Company foe Year 1 : tan. 3e Established the business when it acguired $46, ede cash from the issue of connon stock. feb. 1 Paid rent for office space for two years. 533, 000 cash. Aor. to Purchased $90 of supplies on account. Juty 1 Recefved $28,500 cash in advance for services to be provided over the next year. 20 Paid $675 of the accounts payable from Aprit 10. 15 billed a customer 59 , ees for services provided hap. during August. Sept, t5. Compteted a job and recelved 53,50 eash for services rendered. bet. 1 Paid enployee salaries of $30, seo cash. is Received $8,400 cash from accounts receivable. Ney, t6 Bltled custoners 534 , 500 for services rendered on account. Des. 1 Paid a dividend of $1,400 cash to the stockholders. 31 Adjusted records to recognize the services provided on the contract of July 1. 31 Recorded 52,400 of becrued salaries as of Decenber 31 . 31 Recorded the rent expense for the year. ISee February 1.] 31 Physicatty counted suppties; sted was on hand at the end of the period. c. Prepare a trial balance