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, $$24,000$ cash.

April $10$ Purchased $$700$ of supplies on account.

July $1$ Received $$28,500$ cash in advance for services to be provided over the next year.

July $20,$ Paid $$525$ 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 $$3,400$ cash for services rendered.

October $1$ Paid employee salaries of $$36,000$ cash.

october $15$ Received $$9,000$ cash from accounts receivable.

November $16$ Billed customers $$36,000$ for services rendered on account.

December $1$ Paid a dividend of $$1,200$ cash to the stockholders.

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

December $31$ Recorded $$2,400$ of accrued salaries as of December $31.$

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

December $31$ Physically counted supplies; $$70$ was on hand at the end of the period.

Problem $13-33$A $($Algo$)$ Part c

c$.$ Prepare a trial balance.

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