Required information [The following information applies to the questions displayed belowj The following transactions pertain to Smith Training Company for Year 1: Jan. 30 Established the business when it acquired $54,000 cash from the issue of common stock. Feb. 1 Paid rent for office space for two years, $16,000 cash. Apr. 10 Purchased $900 of supplies on account. July 1 Received $23,000 cash in advance for services to be provided over the next year. 20 Paid $675 of the accounts payable from April 10. Aug. 15 Billed a customer $9,600 for services provided during August Sept.15 Completed a job and received $2,500 cash for services rendered. Oct. 1 Paid employee salaries of $31,000 cash. 15 Received $8,700 cash from accounts receivable Nov. 16 Billed customers $37,500 for services rendered on account. Dec. 1 Paid a dividend of $1,500 cash to the stockholders. 31 Adjusted records to recognize the services provided on the contract of July 1. 31 Recorded $2,150 of accrued salaries as of December 31 31 Recorded the rent expense for the year. (See February 1.) 31 Physically counted supplies; $100 was on hand at the end of the period. e. Record the entries to close the Year 1 temporary accounts to Retained Earnings in the general journal and post to the T-accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your final answers to the nearest whole doller amount.) View transaction list Journal entry worksheet Record the closure of service revenue. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal e. Record the entries to close the Year 1 temporary accounts to Retained Earnings in the general journal and post to the T-accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your final answers to the nearest whole dollar amount.) View transaction list Journal entry worksheet Record the closure of expenses account. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal e. Record the entries to close the Year 1 temporary accounts to Retained Earnings in the general journal and post to the T-accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your final answers to the nearest whole dollar amount.) View transaction list Journal entry worksheet Record the payment of Dividends. Note: Enter debits before credits. Date General Journal Debit Credit Record entry Clear entry View general journal Cash Accounts Receivable Beg. Bal. Beg. Bal. End. Bal End. Bal Prepaid Rent Supplies Beg. Bal. Beg. Bal. End. Bal End. Bal Accounts Payable Unearned Revenue Beg. Bal. Beg. Bal. End. Bal End. Bal Salaries Payable Common Stock Beg. Bal. Beg. Bal. End. Bal End. Bal Retained Earnings Dividends Beg. Bal. CI CI End. Bal Beg. Bal. CI CI End. Bal Retained Earnings Dividends Beg. Bal CI CI End. Ball Beg. Bal. Cl CI End. Ball Service Revenue Salaries Expense Beg. Bal. Beg. Bal CI End. Bal Cl End. Bal Rent Expense Supplies Expense Beg. Bal Beg. Bal CI CI End. Bal End. Bal