The following transactions pertain to Smith Training Company for Year 1: Jan. 30 Established the business when it acquired $45,000 cash from the issue of common stock.
Feb. 1 Paid rent for office space for two years, $24,000 cash.
Apr. 10 Purchased $3,200 of supplies on account.
July 1 Received $24,000 cash in advance for services to be provided over the next year.
20 Paid $1,500 of the accounts payable from April 10.
Aug. 15 Billed a customer $18,000 for services provided during August.
Sept. 15 Completed a job and received $8,400 cash for services rendered.
Oct. 1 Paid employee salaries of $12,000 cash.
15 Received $15,000 cash from accounts receivable.
Nov. 16 Billed customers $42,000 for services rendered on account.
Dec. 1 Paid a dividend of $15,000 cash to the stockholders.
31 Adjusted records to recognize the services provided on the contract of July 1.
31 Recorded $3,600 of accrued salaries as of December 31.
31 Recorded the rent expense for the year. (See February 1.)
31 Physically counted supplies; $280 was on hand at the end of the period.

Required
a. Record the preceding transactions in the general journal, in the given order. (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)