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 $54,800 cash from the issue of common stock. Feb. 1 paid rent for office space for two years, $24,000 cash. Apr. 10 Purchased $850 of supplies on account. July 1 Received $22,80 cash in advance for services to be provided over the next year. 28 Paid $638 of the accounts payable from April 10. Aug. 15 Billed a customer $9,500 for services provided during August. Sept.15 Completed a job and received $2,700 cash for services rendered. oct. 1 Paid employee salaries of $32,500 cash. 15 Received $8,100 cash from accounts receivable. Nov. 16 Billed customers $39,500 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 $2,250 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. Required : a. Record the preceding transactions in the general journal, in the given order. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) a. Record the preceding transactions in the general journal, in the given order. (If no entry is required for a "No journal entry required" in the first account field.) Journal entry worksheet 567815> Established the business when it acquired $54,000 cash from the issue of common stock. Note: Enter debits before credits