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

Accounts	Debits	Credits
Cash	$43,500
Accounts Receivable	27,700
Land	112,800
Accounts Payable		$15,500
Notes Payable (due in 2 years)		32,000
Common Stock		102,000
Retained Earnings		34,500
Totals	$184,000	$184,000

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

1. January 12	Provide services to customers on account, $64,400.
2. February 25	Provide services to customers for cash, $76,300.
3. March 19	Collect on accounts receivable, $45,900.
4. April 30	Issue shares of common stock in exchange for $32,000 cash.
5. June 16	Purchase supplies on account, $12,500.
6. July 7	Pay on accounts payable, $11,500.
7. September 30	Pay salaries for employee work in the current year, $66,200.
8. November 22	Pay advertising for the current year, $22,700.
9. December 30	Pay $3,100 cash dividends to stockholders.

The following information is available for the adjusting entries.

Accrued interest on the notes payable at year-end amounted to $2,700 and will be paid January 1, 2025. Accrued salaries at year-end amounted to $1,700 and will be paid on January 5, 2025. Supplies remaining on hand at the end of the year equal $2,500.

4. Prepare an unadjusted trial balance.