The following transactions pertain to Smith Training Company for Year 1: January 30 Established the business when it acquired $53, 600 cash from the issue of common stock. February 1 Paid rent for office space for two years, $33, e0e cash. April 10 Purchased $760 of supplies on account. July 1 Received $23, 100 cash in advance for services to be provided over the next year. July 20 Paid $570 of the accounts payable from April 10. August 15 Billed a custoner $19,269 for services provided during August. september 15 completed a job and received $3,290 cash for services rendered. October 1 Paid enployee salaries of $34,0 cash. October 15 Received $8,600 cash from accounts recelvable. November 16 Billed customers $31,500 for services rendered on account. December 1 Paid a dividend of $1,169 cash to the stockholders. December 31 Adjusted records to recognize the services provided on the contract of July 1. December 31 Recorded $2,100 of accrued salaries as of December 31 . December 31 Recorded the rent expense for the year. (See February 1.) December 31 Physically counted supplies; $90 was on hand at the end of the period. Prepare a post-closing trial balance for Year 1