The general ledger of Jackrabbit Rentals at January 1, 2021, includes the following account balances Account Debits Credits Cash $ 59,500 Accounts Receivable 43,700 Land 128,800 Accounts Payable 17,100 Notes Payable (due in 2 years) 48,000 Common Stock 118,000 Retained Earnings 48,900 Totals $232,000 $232,000 J. March The following is a summary of the transactions for the year: 1. January 12. Provide services to customers on decount, $80,400. , 2. February 25 Provide services to customers for cash, $84,300. 19 Collect on accounts receivable, 547,500. 4. April 30 Issue shares of common stock in exchange for $48,000 cash 5. June 16 Purchase supplies on account, $15,700. 6. July 7 Pay on accounts payable, $13, 100. 7. September 30 Pay salaries for employee work in the current year, $82,200. 8. November 22 Pay advertising for the current year, $24,300. 9. December 30 pay $4,700 cash dividends to stockholders The following information is available for the adjusting entries. Accrued interest on the notes payable at year-end amounted to $4,300 and will be paid January 1, 2022. Accrued salaries at year-end amounted to $3,300 and will be paid on January 5, 2022. Supplies remaining on hand at the end of the year equal $4,100 7. Prepare an adjusted trial balance. JACKRABBIT RENTALS Adjusted Trial Balance December 31, 2021 Accounts Debit Credit Cash Accounts Receivable Supplies Land Accounts Payable Salaries Payable Interest Payable Notes Payable Common Stock Retained Earnings Dividends Service Revenue Salaries Expense Advertising Expense Interest Expense Supplies Expense