The general ledger of Jackrabbit Rentals at January 1, 2024, includes the following account balances:

Accounts	Debits	Credits
Cash	$61,500
Accounts Receivable	45,700
Land	130,800
Accounts Payable		$17,300
Notes Payable (due in 2 years)		50,000
Common Stock		120,000
Retained Earnings		50,700
Totals	$238,000	$238,000

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

1. January 12	Provide services to customers on account, $82,400.
2. February 25	Provide services to customers for cash, $85,300.
3. March 19	Collect on accounts receivable, $47,700.
4. April 30	Issue shares of common stock in exchange for $50,000 cash.
5. June 16	Purchase supplies on account, $16,100.
6. July 7	Pay on accounts payable, $13,300.
7. September 30	Pay salaries for employee work in the current year, $84,200.
8. November 22	Pay advertising for the current year, $24,500.
9. December 30	Pay $4,900 cash dividends to stockholders.

The following information is available for the adjusting entries.

Accrued interest on the notes payable at year-end amounted to $4,500 and will be paid January 1, 2025. Accrued salaries at year-end amounted to $3,500 and will be paid on January 5, 2025. Supplies remaining on hand at the end of the year equal $4,300.

Required: 2. Record each of the summary transactions listed above. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)