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

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 Req 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.

f. Prepare a post-closing trial balance for December 31, Year 1.

The following transactions pertain to Smith Training Company for Year 1: January 30 Established the business when it acquired $47,6 cash from the issue of common stock. February 1 Paid rent for office space for two years, $16,76 cash. April 10 Purchased $740 of supplies on account. July 1 Received $22,e cash in advance for services to be provided over the next year. July 20 Paid $555 of the accounts payable from April 10. August 15 Billed a customer $9,100 for services provided during August. September 15 completed a job and received $2,600 cash for services rendered. october 1 Paid employee salaries of $31,560 cash. October 15 Received $9,20 cash from accounts receivable. November 16 Billed customers $39, 60 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 $2,350 of accrued salaries as of December 31 . December 31 Recorded the rent expense for the year. (See February 1.) December 31 Physically counted supplies; $130 was on hand at the end of the period. 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 Req 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. f. Prepare a post-closing trial balance for December 31 , Year 1. Complete this question by entering your answers in the tabs below. Record the preceding transactions in the general journal. (Do not round intermediate calculations. Round your final answers to the nearest whole dollar amount. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Journal entry worksheet Note: Enter debits before credits