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, $15,100 cash.Apr.10 Purchased $760 of supplies on account.July1 Received $26,000 cash in advance for services to be provided over the next year. 20 Paid $570 of the accounts payable from April 10.Aug.15 Billed a customer $9,200 for services provided during August.Sept.15 Completed a job and received $2,600 cash for services rendered.Oct.1 Paid employee salaries of $33,000 cash. 15 Received $7,900 cash from accounts receivable.Nov.16 Billed customers $31,500 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 $2,150 of accrued salaries as of December 31. 31 Recorded the rent expense for the year. (See February 1.) 31 Physically counted supplies; $80 was on hand at the end of the period.

a. 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.)

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