Required information (The following information applies to the questions displayed below.) The following transactions pertain to Smith Training Company for Year 1: 30 Established the business when it acquired $51,000 cash Jan. 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 July provided over the next year. 20 Paid $668 of the accounts payable from April 10. 15 Billed a customer $10,200 for services provided during Aug 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. Required Required a. Record the preceding transactions in the general journal, in the given order. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet 1 5 6 BBB 15 Established the business when it acquired $51,000 cash from the issue of common stock Note: Enter debits before credits General Journal Credit Date Jan 30 Dobit 51,000 Cash Common stock 51,000