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 $51,000 cash from the issue of common stock. Feb. 1 Paid rent for office space for two years, $17,200 cash. Apr. 10 Purchased $890 of supplies on account. 1 Received $21,000 cash in advance for services to be provided over the next July year. 20 Paid $668 of the accounts payable from April 10. Aug. 15 Billed a customer $10,200 for services provided during August. Sept. 15 Completed a job and received $3,100 cash for services rendered. Oct. 1 Paid employee salaries of $37,500 cash. 15 Received $7,700 cash from accounts receivable. NOV. 16 Billed customers $36,000 for services rendered on account. Dec. 1 Paid a dividend of $500 cash to the stockholders. 31 Adjusted records to recognize the services provided on the contract of July 1. 31 Recorded $2,050 of accrued salaries as of December 31. 31 Recorded the rent expense for the year. (See February 1.) 31 Physically counted supplies; $60 was on hand at the end of the period. b. Post the transactions to T-accounts and calculate the account balances. (Round your answers to the nearest whole dollar amount.) my won b. Post the transactions to T-accounts and calculate the account balances. (Round your answers to the nearest whole dollar amount.) Cash Accounts Recelvable Beg. Bal Beg. Bal. End, Bal. 0 0 End. Bal. 0 0 Prepaid Rent Supplies Beg. Bal. Beg Bal 0 End. Bal. 0 0 End. Bal. Unearned Revenue Accounts Payable Beg Bal Beg. Bal. 0 O 0 0 End. Bal Salaries Payable Common Stock Beg. Bal. Beg. Bal End. Bal. 0 0 0 0 End. Bal. Dividends Service Revenue Beg. Bal Beg Bal 0 0 End. Bal. 0 0 End. Bat. Salaries Expense Rent Expense Beg Bal Beg. Bal. 0 0 0 End. Bal. End. Bal c. Prepare a trial balance. (Round your final answers to the nearest whole dollar amount.) SMITH TRAINING COMPANY Trial Balance December 31, Year 1 Account Titles Debit Credit es 0 $ $ 0 Totals