Required information (The following information applies to the questions displayed below) The following transactions pertain to Smith Training Company for Yeart Jan. 30 Established the business when it acquired $53,000 cash from the issue of common stock. Feb. 1 Paid rent for office space for two years, $15,800 cash. Apr. 10 Purchased $830 of supplies on account. July Received $25,500 cash in advance for services to be provided over the next year. 20 Paid $623 of the accounts payable from April 10. Aug. 15 Billed a customer $9,900 for services provided during August. Sept. 15 Completed a job and received $2,900 cash for services rendered. Oct. 1 Paid employee salaries of $33,500 cash. 15 Received $9,000 cash from accounts receivable. Nov. 16 Billed customers $39,000 for services rendered on account. Dec. 1 Paid a dividend of $1,300 cash to the stockholders. 31 Adjusted records to recognize the services provided on the contract of July 1. 31 Recorded $2,300 of accrued salaries as of December 31. 31 Recorded the rent expense for the year. (See February 1.) 31 Physically counted supplies; $140 was on hand at the end of the period. 8,55 . Prepare a post-closing trial balance for Year 1. Round your final answers to the nearest whole dollar amount.) SMITH TRAINING COMPANY Post-Closing Trial Balance December 31, Year 1 Account Debit Credit Titles Cash $ 39,1777 Accounts 39,900 receivable Prepaid rent Supplies Accounts 2070 payable Salaries 2,300 payable Unearned 25,500 revenue Common stock 53,000 Service 51,800X revenue Salaries X 35,800X expense