Stuart Corporation entered into the following transactions during the year ending December $31,$ Year $1$ :

Performed services for $$30,500$ cash

Purchased $$1,250$ of supplies on account

Purchased land for $$99,500$ cash

Paid salary expense of $$17,400$

Paid for $$1,050$ of the supplies purchased in event $(2)$

Collected $$17,160$ in advance for services to be provided over the next $12$ months

Recognized $$11,440$ of revenue on the contract from event $(6)$

Owed $$6,400$ of salaries expenses to employees for work done during December, Year $1,$ that will be paid during January, Year $2.$

Required:

Prepare the journal entries for these transactions and adjustments using the general journal format.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

Journal entry worksheet

$1$

$2$

$3$

$4$

$5$

$6$

$7$

$8$

Record the services performed for $$30,500$ cash.

Note: Enter debits before credits.

$\backslash$table$[[$Transaction$,$General Journal,Debit,Credit$],[1,,,],[,,,],[,,,],[,,,],[,,,],[,,,]]$