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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: Jan. 30 Established the business when it acquired \\( \\$ 52,000 \\) cash fron the issue of comon stock. Feb. 1 paid rent for office space for two years, \\( \\$ 30,000 \\) cash. Apr. 10 Purchased 5790 of supplies on account. July 1 Aeceived \\( \\$ 26,600 \\) cash in advance for services to be provided over the next year. 20 Paid \\( \\$ 593 \\) of the accounts payable fron Aprit 10. Aug. 15 Bitled a custaner \\( \\$ 10,100 \\) for services provided during August. sept. 15 completed a job and received 52,500 cash for services rendered. oct. I Paid enployee solaries of \\( \\$ 34,500 \\) cash. 15 Received \\( \\$ 1,500 \\) cash trom accounts receivable. Nov. 16 bitled custoeers \\$35,5ee for services rendered of account. DeC. 1 paid o dividend of 51,300 cash to the stockhotders. 31 Adjusted records to recognize the services provided on the contract of July 1. 31 Recorded \\( \\$ 2,300 \\) of accrued salaries as of Decenber 31 . 31 Recorded the rent expense for the year. (See February 1.) 31 physicatly counted supplies: 5120 was on hand at the end of the period. Required Required a. Record the preceding transactions in the generat journal, in the given order. (If no entry is required for a transaction/event, select \"No journal entry required\" in the first account field.) Required a. Record the preceding transactions in the general journal, in the given ordec. (If no entry is required for a transaction/event, select \"No journal entry required\" in the first account field.) Journal entry worksheet Established the business when it acquired \\( \\$ \\$ 2,000 \\) cash from the kasue of common stock. Note: Enter debits before credits