Required information [The following information applies to the questions displayed below.] The general ledger of Jackrabbit Rentals at January 1, 2021, includes the following account balances: Credits Debits $ 44,500 28,700 113,800 Accounts Cash Accounts Receivable Land Accounts Payable Notes Payable (due in 2 years) Common Stock Retained Earnings Totals 15,600 33,000 103,000 35, 400 $187,000 $187,000 The following is a summary of the transactions for the year: 1. January 12 Provide services to customers on account, $65,400. 2. February 25 Provide services to customers for cash, $76,800. 3. March 19 Collect on accounts receivable, $46,000. 4. April 30 Issue shares of common stock in exchange for $33,000 cash. 5. June 16 Purchase supplies on account, $12,700. 6. July 7 Pay on accounts payable, $11,600. 7. September 30 Pay salaries for employee work in the current year, $67,200. 8. November 22 Pay advertising for the current year, $22,800. 9. December 30 Pay $3,200 cash dividends to stockholders. The following information is available for the adjusting entries. Accrued interest on the notes payable at year-end amounted to $2,800 and will be paid January 1, 2022. Accrued salaries at year-end amounted to $1,800 and will be paid on January 5, 2022. Supplies remaining on hand at the end of the year equal $2,600. 11. Prepare a post-closing trial balance. JACKRABBIT RENTALS Post-Closing Trial Balance December 31, 2021 Accounts Debit Credit Total | $ 0 $