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

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

January $12$ Provide services to customers on account, $$74,400.$

February $25$ Provide services to customers for cash, $$81,300.$

March $19$ Collect on accounts receivable, $$46,900.$

April $30$ Issue shares of common stock in exchange for $$42,000$ cash.

June $16$ Purchase supplies on account, $$14,500.$

July $7$ Pay on accounts payable, $$12,500.$

September $30$ Pay salaries for employee work in the current year, $$76,200.$

November $22$ Pay advertising for the current year, $$23,700.$

December $30$ Pay $$4,100$ cash dividends to stockholders.

The following information is available for the adjusting entries.

Accrued interest on the notes payable at year$-$end amounted to $$3,700$ and will be paid January $1,2025.$ Accrued salaries

at year$-$end amounted to $$2,700$ and will be paid on January $5,2025.$ Supplies remaining on hand at the end of the year

equal $$3,500.$

& $10.$ Post the transactions, adjusting entries and closing entries to the T$-$accounts. Be sure to include beginning balances.