please put it in form of a journal entry specifing credit or debit chargers.

The following information applies to the questions displayed below. The following transactions pertain to Smith Training Company for 2016 Jan. 30 Established the business when it acquired $45,000 cash from the issue of common stock. Feb. 1 Paid rent for office space for two years, $24,000 cash Apr. 10 Purchased $3,200 of supplies on account. July 1 Received $24,000 cash in advance for services to be provided over the next year 20 Paid $1,500 of the accounts payable from April 10 Aug. 15 Billed a customer $18,000 for services provided during August. Sept 15 Completed a job and received $8,400 cash for services rendered Oct. 1 Paid employee salaries of $12,000 cash 15 Received $15,000 cash from accounts receivable 16 Billed customers $42,000 for services rendered on account. Nov. Dec. 1 Paid a dividend of $15,000 cash to the stockholders 31 Adjusted records to recognize the services provided on the contract of July 1 31 Recorded $3,600 of accrued salaries as of December 31 31 Recorded the rent expense for the year. (See February 1.) 31 Physically counted supplies; $280 was on hand at the end of the period