The general ledger of Jackrabbit Rentals at January 1, 2021, includes the following account balances: Credits Debits $ 57,500 41,700 126,800 Accounts Cash Accounts Receivable Land Accounts Payable Notes Payable (due in 2 years) Common Stock Retained Earnings Totals 16,900 46,000 116,000 47,100 $226,000 $226,000 The following is a summary of the transactions for the year: 1. January 12 Provide services to customers on account, $78,400. 2. February 25 Provide services to customers for cash, $83,300. 3. March 19 Collect on accounts receivable, $47,300. 4. April 30 Issue shares of common stock in exchange for $46,000 cash. 5. June 16 Purchase supplies on account, $15,300. 6. July 7 Pay on accounts payable, $12,900. 7. September 30 Pay salaries for employee work in the current year, $80,200. 8. November 22 Pay advertising for the current year, $24,100. 9. December 30 Pay $4,500 cash dividends to stockholders. The following information is available for the adjusting entries. Accrued interest on the notes payable at year-end amounted to $4,100 and will be paid January 1, 2022. Accrued salaries at year-end amounted to $3,100 and will be paid on January 5, 2022. Supplies remaining on hand at the end of the year equal $3,900. 4. Prepare an unadjusted trial balance. Credit $ JACKRABBIT RENTALS Unadjusted Trial Balance December 31, 2021 Accounts Debit Cash 138,300 Accounts Receivable 72.800 Supplies 15,300 Land 126.800 Accounts Payable Salaries Payable 14.500 Next > 6 of 6 4 3