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

January $30$ Established the business when it acquired $$51,000$ cash from the issue of common stock.

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

April $10$ Purchased $$820$ of supplies on account.

July $1$ Received $$26,000$ cash in advance for services to be provided over the next year.

July $20$ Paid $$615$ of the accounts payable from April $10.$

August $15$ Billed a customer $$9,700$ for services provided during August.

September $15$ Completed a job and received $$2,900$ cash for services rendered.

October $1$ Paid employee salaries of $$31,000$ cash.

October $15$ Received $$7,800$ cash from accounts receivable.

November $16$ Billed customers $$37,500$ for services rendered on account.

December $1$ Paid a dividend of $$900$ cash to the stockholders.

December $31$ Adjusted records to recognize the services provided on the contract of July $1.$

December $31$ Recorded $$2,200$ of accrued salaries as of December $31.$

December $31$ Recorded the rent expense for the year. $($See February $1.)$

December $31$ Physically counted supplies; $$100$ was on hand at the end of the period.

b$.$ Post the transactions to T$-$accounts and calculate the account balances.

c$.$ Prepare a trial balance.

e$.$ Record the entries to close the Year $1$ temporary accounts to Retained Earnings in the general journal and post to the T$-$accounts.

f$.$ Prepare a post$-$closing trial balance for Year $1.$