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{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 $50,000 cash from the issue of common stock. Feb. 1 Paid rent for office space for two years) $24,000 cash. Apr. 10 Purchased $868 of supplies on account. July 1 Received $26,000 cash in advance for services to be provided over the next year. 20 Paid $645 of the accounts payable from April 10. Aug. 15 Billed a customer $10,100 for services provided during August Sept. 15 Completed a job and received $3,100 cash for services rendered. Oct. 1 Paid employee salaries of $31,000 cash. 15 Received $7,800 cash from accounts receivable Nov. 16 Billed customers $32,500 for services rendered on account. Dec 1 Paid a dividend of $1,000 cash to the stockholders. 31 Adjusted records to recognize the services provided on the contract of July 1. 31 Recorded $2,450 of accrued salaries as of December 31 31 Recorded the rent expense for the year. (See February 1.) 31 Physically counted supplies; $90 was on hand at the end of the period. e. Record the entries to close the Year 1 temporary accounts to Retained Earnings in the general Journal and post to the accounts.( no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Cash Accounts Receivable Beg Bal Beg Bal End Bal End. Bal Prepaid Rent Supplies Beg Bal Beg Bal End Bal End. Bal Accounts Payable Unearned Revenue Beg Bal. Beg Bal End Bal End Bal Salaries Payable + Common Stock Beg Bal Beg Bal End RAI End Bal Retained Earnings Dividends Beg Bal Beg Bal End Bal End Bal Service Revenue Salaries Expense Beg Bal Beg Bal End. Bal End Bal Rent Expense Supplies Expense Beg Bal Beg Bal End Bal End. Bal View transaction list View journal entry worksheet No Date General Journal Debit Credit 1 Dec 31 Service revenue 58,700 2 Dec 31 Salanes expense 33.450 3 Dec 31 Dividends 1.000