The following transactions pertain to Jones Training Company for Year 1:

Jan.	30		Established the business when it acquired $48,000 cash from the issue of common stock.
Feb.	1		Paid rent for office space for two years, $16,900 cash.
Apr.	10		Purchased $890 of supplies on account.
July	1		Received $22,500 cash in advance for services to be provided over the next year.
	20		Paid $668 of the accounts payable from April 10.
Aug.	15		Billed a customer $10,200 for services provided during August.
Sept.	15		Completed a job and received $3,000 cash for services rendered.
Oct.	1		Paid employee salaries of $32,000 cash.
	15		Received $7,900 cash from accounts receivable.
Nov.	16		Billed customers $38,000 for services rendered on account.
Dec.	1		Paid a dividend of $1,500 cash to the stockholders.
	31		Adjusted records to recognize the services provided on the contract of July 1.
	31		Recorded $2,300 of accrued salaries as of December 31.
	31		Recorded the rent expense for the year. (See February 1.)
	31		Physically counted supplies; $130 was on hand at the end of the period.

b. Poat the transactions to T-sccounts and calculate the account bslances. (Round your answers to the nearest whole dollar amount) Eeg. Eal Eeg Eal Prepald Rent Bupples Eeg Eal Eeg Eal Eeg Eal Eeg Eal Balarles Pays Beg. Bal Beg. Bal Beg. Bal Beg. Bal Rent Expense Balaries Eeg Eal Eeg Eal End. BaL Bupples Expense Beg. Bal