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

Jan. $30$ Established the business when it acquired $$47,000$ cash from the issue of common stock.

Feb. $1$ Paid rent for office space for two years, $$33,000$ cash.

Apr. $10$ Purchased $$710$ of supplies on account.

July $1$ Received $$29,500$ cash in advance for services to be provided over the next year.

$20$ Paid $$533$ of the accounts payable from April $10.$

Aug. $15$ Billed a customer $$9,800$ for services provided during August.

Sept. $15$ Completed a job and received $$3,100$ cash for services rendered.

Oct. $1$ Paid employee salaries of $$30,000$ cash.

$15$ Received $$9,200$ cash from accounts receivable.

Nov. $16$ Billed customers $$32,500$ for services rendered on account.

Dec. $1$ Paid a dividend of $$900$ 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; $$50$ was on hand at the end of the period.

Required

a$.$ Record the preceding transactions in the general journal, in the given order. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$

$1$Established the business when it acquired $$47,000$ cash from the issue of common stock.

$2$Paid rent for office space for two years, $$33,000$ cash.

$3$Purchased $$710$ of supplies on account.

$4$Received $$29,500$ cash in advance for services to be provided over the next year.

$5$Paid $$533$ of the accounts payable from April $10.$

$6$Billed a customer $$9,800$ for services provided during August.

$7$Completed a job and received $$3,100$ cash for services rendered.

$8$Paid employee salaries of $$30,000$ cash.

$9$Received $$9,200$ cash from accounts receivable.

$10$Billed customers $$32,500$ for services rendered on account.

$11$Paid a dividend of $$900$ cash to the stockholders.

$12$Adjusted records to recognize the services provided on the contract of July $1.$

$13$Recorded $$2,300$ of accrued salaries as of December $31.$

$14$Recorded the rent expense for the year. $($See February $1.)$

$15$Physically counted supplies; $$50$ was on hand at the end of the period.