$[$The following information applies to the questions displayed below.$]$

The following transactions pertain to Smith Training Company for Year $1$:

January $30$ Established the business when it acquired $$52,000$ cash from the issue of common stock.

February $1$ Paid rent for office space for two years, $$27,000$ cash.

April $10$ Purchased $$870$ of supplies on account.

July $1$ Received $$21,500$ cash in advance for services to be provided over the next year.

July $20$ Paid $$653$ of the accounts payable from April $10.$

August $15$ Billed a customer $$10,000$ for services provided during August.

September $15$ Completed a job and received $$3,300$ cash for services rendered.

October $1$ Paid employee salaries of $$37,000$ cash.

October $15$ Received $$8,500$ cash from accounts receivable.

November $16$ Billed customers $$34,000$ for services rendered on account.

December $1$ Paid a dividend of $$1,500$ cash to the stockholders.

December $31$ Adjusted records to recognize the services provided on the contract of July $1.$

December $31$ Recorded $$2,100$ of accrued salaries as of December $31.$

December $31$ Recorded the rent expense for the year. $($See February $1.)$

December $31$ Physically counted supplies; $$110$ was on hand at the end of the period.

f$.$ Prepare a post$-$closing trial balance for Year $1.$