The general ledger of Jackrabbit Rentals at January 1, 2021, includes the following account balances:

Accounts	Debits				Credits
Cash	$	51,500
Accounts Receivable		35,700
Land		120,800
Accounts Payable						16,300
Notes Payable (due in 2 years)						40,000
Common Stock						110,000
Retained Earnings						41,700
Totals	$	208,000			$	208,000

The following is a summary of the transactions for the year:

1.		January		12		Provide services to customers on account, $72,400.
2.		February		25		Provide services to customers for cash, $80,300.
3.		March		19		Collect on accounts receivable, $46,700.
4.		April		30		Issue shares of common stock in exchange for $40,000 cash.
5.		June		16		Purchase supplies on account, $14,100.
6.		July		7		Pay on accounts payable, $12,300.
7.		September		30		Pay salaries for employee work in the current year, $74,200.
8.		November		22		Pay advertising for the current year, $23,500.
9.		December		30		Pay $3,900 cash dividends to stockholders.

The following information is available for the adjusting entries.

Accrued interest on the notes payable at year-end amounted to $3,500 and will be paid January 1, 2022. Accrued salaries at year-end amounted to $2,500 and will be paid on January 5, 2022. Supplies remaining on hand at the end of the year equal $3,300.

11. Prepare a post-closing trial balance.