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

Jan.	30		Established the business when it acquired $54,000 cash from the issue of common stock.
Feb.	1		Paid rent for office space for two years, $15,600 cash.
Apr.	10		Purchased $790 of supplies on account.
July	1		Received $30,000 cash in advance for services to be provided over the next year.
	20		Paid $593 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 $3,300 cash for services rendered.
Oct.	1		Paid employee salaries of $36,500 cash.
	15		Received $9,500 cash from accounts receivable.
Nov.	16		Billed customers $38,500 for services rendered on account.
Dec.	1		Paid a dividend of $600 cash to the stockholders.
	31		Adjusted records to recognize the services provided on the contract of July 1.
	31		Recorded $2,200 of accrued salaries as of December 31.
	31		Recorded the rent expense for the year. (See February 1.)
	31		Physically counted supplies; $110 was on hand at the end of the period.

b. Post the transactions to T-accounts and calculate the account balances. (Round your answers to the nearest whole dollar amount.)

c. Prepare a trial balance. (Round your final answers to the nearest whole dollar amount.)

d. Prepare the income statement, statement of changes in stockholders equity, balance sheet, and statement of cash flows for Year 1. (Round your final answers to the nearest whole dollar amount. Statement of Cash Flows only, items to be deducted must be indicated with a negative amount.)

e. Record the entries to close the Year 1 temporary accounts to Retained Earnings in the general journal and post to the T-accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your final answers to the nearest whole dollar amount.)

f. Prepare a post-closing trial balance for Year 1. (Round your final answers to the nearest whole dollar amount.)