X company had the following beginning balances cash$=12,000$ ar$=4,000$ ap$=7,600$ supplies$=600$ transactions are $1.$ issued CS for $20,000$ cash $2.$ paid $14,400$ to rent office space for $2$ years starting april $1$st $3.$ paid $200$ in dividends $4.$ provided $100,000$ of services on account $5.$ collected $70,000$ of the accounts recievable $6.$ recieved $15,000$ cash in advance for services to be provided for the next year starting sept $1$st $7.$ operating expenses were $8,0008.$ supplies left on hand were $509.$ accrued salary expense is $2000$ make a unadjusted and adjusted trial balance