[The following information applies to the questions displayed below. The general ledger of Jackrabbit Rentals at January 1, 2021, includes the following account balances: Credits Debits $ 47,500 31,700 116,800 Accounts Cash Accounts Receivable Land Accounts Payable Notes Payable (due in 2 years) Common Stock Retained Earnings Totals 15,900 36,000 106,000 38,100 $196,000 $196,000 The following is a summary of the transactions for the year: 1. January 12 Provide services to customers on account, $68,400. 2. February 25 Provide services to customers for cash, $78,300. 3. March 19 Collect on accounts receivable, $46,300. 4. April 30 Issue shares of common stock in exchange for $36,000 cash. 5. June 16 Purchase supplies on account, $13,300. 6. July 7 Pay on accounts payable, $11,980. 7. September 30 Pay salaries for employee work in the current year, $70,200 8. November 22 Pay advertising for the current year, $23,100. 9. December 30 Pay $3,500 cash dividends to stockholders. The following information is available for the adjusting entries. Accrued interest on the notes payable at year-end amounted to $3,100 and will be paid January 1, 2022. Accrued salaries at year-end amounted to $2,100 and will be paid on January 5, 2022. Supplies remaining on hand at the end of the year equal $2,900. Credit JACKRABBIT RENTALS Unadjusted Trial Balance December 31, 2021 Accounts Debit Cash $ 51,900 Accounts Receivable 34,000 Supplies 13,300 Land 13,300 Accounts Payable Salaries Payable Interest Payable Notes Payable Common Stock Retained Earnings Dividends 3,500 Service Revenue Salaries Expense 70,2001 25,200 36,000 146,700 $ 51,900 34,000 13,300 13,300 25,200 i Cash Accounts Receivable Supplies Land Accounts Payable Salaries Payable Interest Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Advertising Expense Interest Expense Supplies Expense Total 36,000 3,500 146,700 70,200 $ 186,200 $ 207,900