The following transactions pertain to Smith Training Company for Year 1: Jan. 30 Established the business when it acquired $49,000 cash from the issue of common stook. Feb. 1 Paid rent for office space for two years, $15,600 cash. Apr. 10 Purchased $790 of supplies on account. July 1 Received $27,500 cash in advance for services to be provided over the next year. 20 Paid $593 of the accounts payable from April 10. Aug. 15 Billed a customer 99,200 for service provided during August. Sept. 15 Completed a job and received $3,200 cash for services rendered. Oct. 1 Paid employee salaries of $31,000 cash. 15 Received 08,200 cash from accounts receivable. Nov. 16 Billed customers $31,500 for services rendered on account Doc. 1 Paid a dividend of $1,000 cash to the ateakholdern. 31 adjusted records to recognize the services provided on the contract of July 1. 31 Recorded $2,350 of accrued salariu as of December 31. 31 Recorded the rent expense for the year. (see Pebruary 1.) 31 Physically counted supplies $60 wan on hand at the end of the period. e. Record the entries to close the Year 1 temporary accounts to Retained Earnings in the general Journal and post to the T- accounts. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Round your final answers to the nearest whole dollar amount.) Record the closure of expenses account. Note: Enter debits before credits. Data General Journal Dobit Credit Dec 31 Record entry Clear entry View general journal Journal entry worksheet 1 2 3 Record the payment of Dividends. Note: Enter debits before credits. Date Dec 31 General Journal Dobit Credit Record entry Clear entry View general Journal Canh Accounts Recolvablo Beg. Bal. End. Bal Beg. Bal. End, Bal. Prepaid Rent Supplies Bog. Bal. End. Bal. Beg. Bal. End. Bal. Accounts Payablo Unearnod Revenue Bog, Bal. Beg. Bal. End. Bal. End. Bal Salarios Payable Common Stock Beg. Bal. End. Bal. Bog. Bal End. Bal Retained Earnings Dividends Beg Bal Beg Bal. CI CI cl CI End. Bal End. Bal. Service Ravonia Salarios Expenso Beg. Bal. CI Beg. Bal. CI End. Bal. End. Bal Rent Exponse Supplies Expanse Bog. Bal, Beg Bal ci CI End. Bal. End. Bal. f. Prepare a post-closing trial balance for Year 1. (Round your final answers to the nearest whole dollar amoun SMITH TRAINING COMPANY Post-Closing Trial Balance December 31, Year 1 Account Titles Debit Credit Totals