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. 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.) Journal entry worksheet Established the business when it acquired $54,000 cash from the issue of common stock. Note: Enter debits before credits. Date General Journal Debit Credit Jan 30 Record entry Clear entry View general journal Journal entry worksheet K21 . 1 4 Paid rent for office space for two years, $16,000 cash. Note: Enter debits before credits. Date General Journal Debit Credit Feb 01 Record entry Clear entry View general journal Journal entry worksheet K12 3 45678 15 Purchased $900 of supplies on account. Note: Enter debits before credits. Date General Journal Debit Credit Apr 10 Record entry Clear entry View general journal Journal entry worksheet K12 3 4 5 678 15 Received $23,000 cash in advance for services to be provided over the next year. Note: Enter debits before credits. Date General Journal Debit Credit Jul 01 Record entry Clear entry View general journal Journal entry worksheet K12 345678 Paid $675 of the accounts payable from April 10 15 Note: Enter debits before credits. Date General Journal Debit Credit Jul 20 Record entry Clear entry View general journal Journal entry worksheet K12 3 4 5 6 7 8 15 Billed a customer $9,600 for services provided during August. Note: Enter debits before credits. Date General Journal Debit Credit Aug 15 Record entry Clear entry View general journal Journal entry worksheet K123 45 678 Completed a job and received $2,500 cash for services rendered. 15 Note: Enter debits before credits. Date General Journal Debit Credit Sep 15 Record entry Clear entry View general journal Journal entry worksheet Received $8,700 cash from accounts receivable. Note: Enter debits before credits. Date General Journal Debit Credit Oct 15 Record entry Clear entry View general journal Journal entry worksheet Billed customers s37.500 for services rendered on account. Note: Enter debits before credits. Date General Journal Debit Credit Nov 16 Record entry Clear entry View general journal Journal entry worksheet K1.... 8 9 10 2 13 14 15 Recorded $2,150 of accrued salaries as of December 31. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Journal entry worksheet K1.... 8 9 101 12 13 14 15 Recorded the rent expense for the year. (See February 1.) Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal Journal entry worksheet K1.. 8 9 102 13 415 Physically counted supplies; $100 was on hand at the end of the period. Note: Enter debits before credits. Date General Journal Debit Credit Dec 31 Record entry Clear entry View general journal