Required informetion [The following information applies to the questions displayed below] The following transactions pertain to Smith Training Company for Year 1 . January 38 Established the business when it acquIred 546 , eee cash from the Issue of conton stock. February 1 paid rent for office space for two years, $33, eve cash. Apri1 18 Parchased $810 of supplies on account. July 1 Received $26, sea cash in advance for services to be provided over the next year. July 20 Paid 5688 of the accounts payable from Apri1 10. August 15 billed a customer $9,200 for services provided during Augast. Septenber 15 Conpleted a job and received 53,200 cash for services rendered. october 1 paid enployee salaries of 534 , 0eo cash. october 15 Received $8,400 cash fron accoonts receivable. November 16 Billed customers $35, 0eb for services rendered on account. December 1 Paid a dividend of 570 cash to the stockholders. Deceeber 31 Adjusted records to recognize the services provided on the costract of JuIy 1. Decetber 31 Recorded \$2, 300 of accrued salarles as of Decesber 31. December 31 Recorded the rent expense for the ywar. (See February, 1.) Decenber 31 physically counted supplies; 5130 was on thand at the end of the period. c. Prepare a trial balance