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Required information The following information applies to the questions displayed below. The following transactions pertain to Smith Training Company for Year 1: \begin{tabular}{|c|c|} \hline \begin{tabular}{l} January 30 \\ February 1 \\ April 10 \end{tabular} & \begin{tabular}{l} Estabilshed the business when it acquired $52,000 cash from the issue of coneon stock. \\ Pald rent for office space for two years, $24,000 cash. \end{tabular} \\ \hline \begin{tabular}{l} Aprit 16 \\ Juty 1 \end{tabular} & \begin{tabular}{l} Purchased $810 of supplies on account. \\ Received $25,000 cash in \end{tabular} \\ \hline July 20 & \begin{tabular}{l} Paid s6e8 of the accounts payable from April 10 . \\ Billed provided over the next year. \end{tabular} \\ \hline \begin{tabular}{l} August 15 \\ Septenber 15 \end{tabular} & \begin{tabular}{l} Bitled a customer $9,100 for services provided during August. \\ Completed a job and received $2,700 cash for services rendered. \end{tabular} \\ \hline October 1 & \begin{tabular}{l} Paid exployee salaries of $37,500 cosh. \\ Received $3,000 cash from accounts receivable. \end{tabular} \\ \hline \begin{tabular}{l} October 15 \\ Noveaber 16 \end{tabular} & \begin{tabular}{l} Received $8,000 cosh from accounts receivable. \\ Billed custoners $34,500 for services rendered on account. \end{tabular} \\ \hline \begin{tabular}{l} Noveaber 16 \\ December 1 \end{tabular} & \begin{tabular}{l} Billed custoners $34,500 for services rendered on account. \\ Paid a dividend of $800 cash to the stockhotders. \\ Adjusted records to recognize the services provided \end{tabular} \\ \hline \begin{tabular}{l} December 31 \\ Decenber 31 \end{tabular} & \begin{tabular}{l} Adjusted records to recognize the services provided on the contract of Juty 1 . \\ Recorded $2,406 of accrued salaries as of Oecenber 31 . \end{tabular} \\ \hline December 31 & Recorded the rent expense for the year. (See February 1.) \\ \hline nber 3 & counted supplies; $50 was on hand at the end of the \\ \hline \end{tabular} Answer is complete but not entirely correct. Required information