The general ledger of Jackrabbit Rentals at January 1, 2021, includes the following account balances: Accounts Cash Accounts Receivable Land Accounts Payable. Notes Payable (due in 2 years) Common Stock Retained Earnings Totals Debits $ 47,500 Credits 31,700 116,800 15,900 36,000 106,000 38,100 $196,000 $196,000 The following is a summary of the transactions for the year: 1. January 12 Provide services to customers on account, $68,400. 2. February 25 Provide services to customers for cash, $78,300. 3. March 4. April 5. June 6. July 19 Collect on accounts receivable, $46,300. 30 Issue shares of common stock in exchange for $36,000 cash. 16 Purchase supplies on account, $13,300. 7 Pay on accounts payable, $11,900. 7. September 30 Pay salaries for employee work in the current year, $70,200. 8. November 22 Pay advertising for the current year, $23,100. 9. December 30 Pay $3,500 cash dividends to stockholders. The following information is available for the adjusting entries. Accrued interest on the notes payable at year-end amounted to $3,100 and will be paid January 1, 2022. Accrued salaries at year-end amounted to $2,100 and will be paid on January 5, 2022. Supplies remaining on hand at the end of the year equal $2,900. 5. Record adjusting entries. Accrued interest on the notes payable at year-end amounted to $3,100 and will be paid January 1, 2022. Accrued salaries at year-end amounted to $2,100 and will be paid on January 5, 2022. Supplies remaining on hand at the end of the year equal $2,900. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)