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 4. April 5. June Debits $ 55,500 39,700 124,800 The following is a summary of the transactions for the year. 1. January 12 Provide services to customers on account, $76,400. 2. February 3. March Requirement $220,000 Credits 25 Provide services to customers for cash, $82,300. 19 Collect on accounts receivable, $47,100. General Journal 16,700 44,000 114,000 45,300 $220,000 30 Issue shares of common stock in exchange for $44,000 cash. 16 Purchase supplies on account, $14,900. 6. July 7 Pay on accounts payable, $12,700. 7. September 30 Pay salaries for employee work in the current year, $78,200. 8. November 22 Pay advertising for the current year, $23,900. 9. December 30 Pay $4,300 cash dividends to stockholders. General Ledger The following information is available for the adjusting entries. Accrued interest on the notes payable at year-end amounted to $3,900 and will be paid January 1, 2022. Accrued salaries at year-end amounted to $2,900 and will be paid on January 5, 2022. Supplies remaining on hand at the end of the year equal $3,700. Trial Balance Income Statement Balance Sheet

The general ledger of Jackrabbit Rentals at January 1,2021, includes the following account balances: The following is a summary of the transactions for the year 1. January 2. February 3. March 4. Apris 5. June 6. July 7. September 8. November 9. December 12. Provide services to customers on account, $76,400. 25 Provide services to customers for cash, \$82, 300 19 Collect on accounts receivable, $47,100. 30 Issue shares of comon stock in exchango for $14,900cash. 16 Purchase supplies on account, \$14,900. 7 Pay on accounts payable, $12,700. 39 Pay salaries for enployee work in the current year, $78,200. 22 Pay advertising for the current year, $23,900. 30 Pay $4,300 cash dividends to stockholders. The following information is avallable for the adjusting entries. Accrued interest on the notes payable at year-end amounted to $3.900 and will be paid January 1, 2022 Accrued salaries at year-en amounted to $2,900 and will be paid on January 5,2022 . Supplies remaining on hand at the end of the year equal $3,700