The following transactions pertain to Smith Training Company for Year 1: January 30 Established the business when it acquired $47.000 cash from the issue of common stock. February 1 Paid rent for office space for two years, $17,200 cash. April 10 Purchased $900 of supplies on account. July 1 Received $26,500 cash in advance for services to be provided over the next year. July 20. Paid $675 of the accounts payable from April 10. August 15 Billed a customer $10,100 for services provided during August. September 15 Completed a job and received $3,200 cash for services rendered. October 1 Paid employee salaries of $36,000 cash. October 15 Received $9,000 cash fron accounts receivable. November 16 Billed customers $35,000 for services rendered on account. December 1 Paid a dividend of $1,300 cash to the stockholders. December 31 Adjusted records to recognize the services provided on the contract of July 1. December 31 Recorded $2,250 of accrued salaries as of December 31. December 31 physically counted supplies, sito was on hand at the end of the pollod. Required a. Record the preceding transactions in the general Journal b. Post the transactions to T-accounts. (You will also post the closing entries in Reg E to these T-accounts) c. Prepare an adjusted Trial Balance d-1. Prepare an income statement for Year 1. d-2. Prepare a statement of changes in stockholders' equity for Year 1. d-3. Prepare a balance sheet for Year 1 e. Record the entries to close the Year 1 temporary accounts to Retained Earnings in the general journal and post to the T-accounts, 6. Prepare a post-closing trial balance for December 31, Year 1