The following transactions pertain to Smlth Training Company for Year 1 : January 30 Established the business when it acquired $53, e0e cash from the issue of cormon stock. February 1 Paid rent for office space for two years, $33, e0e cash. Apri1 10 Purchased $760 of supplies on account. July 1 Received $23, e0e 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 Conpleted a job and received $3,290 cash for services rendered. October 1 Paid enployee salaries of $34,00 cash. October 15 Received $8,6e0 cash from accounts recelvable. Novenber 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 $2,160 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. e. Record the entrles to close the Year 1 temporary accounts to Retained Earnings in the general journal and post to the T-accounts. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field