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

Accounts	Debits	Credits
Cash	$ 45,500
Accounts Receivable	29,700
Land	114,800
Accounts Payable		$ 15,700
Notes Payable (due in 2 years)		34,000
Common Stock		104,000
Retained Earnings		36,300
Totals	$ 190,000	$ 190,000

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

1. January 12	Provide services to customers on account, $66,400.
2. February 25	Provide services to customers for cash, $77,300.
3. March 19	Collect on accounts receivable, $46,100.
4. April 30	Issue shares of common stock in exchange for $34,000 cash.
5. June 16	Purchase supplies on account, $12,900.
6. July 7	Pay on accounts payable, $11,700.
7. September 30	Pay salaries for employee work in the current year, $68,200.
8. November 22	Pay advertising for the current year, $22,900.
9. December 30	Pay $3,300 cash dividends to stockholders.

The following information is available for the adjusting entries.

Accrued interest on the notes payable at year-end amounted to $2,900 and will be paid January 1, 2025. Accrued salaries at year-end amounted to $1,900 and will be paid on January 5, 2025. Supplies remaining on hand at the end of the year equal $2,700.

1. Record the services provided to customers on account, $66,400.

2. Record the services provided to customers for cash, $77,300.

3. Record the accounts receivable, $46,100 collected.

4. Record shares of common stock issued in exchange for $34,000 cash.

5. Record the purchase of supplies on account, $12,900.

6. Record the payment on accounts payable, $11,700.

7. Record the payment of salaries for employee work in the current year, $68,200.

8. Record the payment of advertising for the current year, $22,900.

9. Record the $3,300 cash dividends paid to stockholders.

10. Record the adjusting entry for interest. Accrued interest on the notes payable at year-end amounted to $2,900 and will be paid January 1, 2025.

11. Record the adjusting entry for salaries. Accrued salaries at year-end amounted to $1,900 and will be paid on January 5, 2025.

12. Record the adjusting entry for supplies. Supplies remaining on hand at the end of the year equal $2,700.

13. Record the closing entry for revenue.

14. Record the closing entry for expenses.

15. Record the closing entry for cash dividends.