Required information The following information applies fo the questions displityed below) The following transenctions pertein to Smith Troining Company for Year 1 : Peb. I Paid rent tor offlee space for two yeare, 830,000 teaah. Apr. 10 Purehaned 8700 of eupplies on acoount. Joly I Heeefved 925,500 easer in advanee for servioes to be provided over the bewt yeat, 20 Vaid is 25 of the acoecants peyable fros Apeit 10 . Aug. is nilied a euetonex 310,000 for serviees provtded during August. Bepe.is Conpleted a job and received 33,309 oash for aerviees rehdered. Oet. I Paid exployee inalartes of 533,060 eash. 15. Heselved 10,400 aash froe ancounts reoelvablei. Nov+ is zilled custeeere 530,500 for gerviees rendered on aceount. Dee, 1 Faid a dividend of $1,500 eash to the atoekholders. 31. Adjusted reeorde to recogaine the neryices provided on the eontraet of July 1. 31 Mheordea 42,460 of aceroed nalaries an of Decenber 31 . 3) Recorded the rent expense for the year, (See Yebruary 1, ) 31 Bhysteally counted woppliest \$140 was on band at the end of the perted. f. Prepare a post-ciosing trial balance for Year 1