prepare a trial balance sheet: cannot figure out what goes in the debit or credit section and in the empty account title I thought it was salaries expense or salaraies payable but keeps giving me inccorect for that one.. any help would be great!! :)

Required information Problem 3-32A Comprehensive problem: single cycle LO 3-1, 3-2, 3-3, 3-4 [The following information applies to the questions displayed below.) The following transactions pertain to Smith Training Company for Year 1: Jan. 30 Established the business when it acquired $52,000 cash from the issue of common stock. Feb. 1 Paid rent for office space for two years, $16,400 cash. Apr. 10 Purchased $870 of supplies on account. July 1 Received $26,500 cash in advance for services to be provided over the next year. 20 Paid $653 of the accounts payable from April 10. Aug. 15 Billed a customer $9,400 for services provided during August. Sept. 15 Completed a job and received $2,800 cash for services rendered. Oct. 1 Paid employee salaries of $34,500 cash. 15 Received $8,700 cash from accounts receivable. Nov. 16 Billed customers $33,000 for services rendered on account. Dec. 1 Paid a dividend of $1,500 cash to the stockholders. 31 Adjusted records to recognize the services provided on the contract of July 1. 31 Recorded $2,300 of accrued salaries as of December 31. 31 Recorded the rent expense for the year. (See February 1.) 31 Physically counted supplies; $90 was on hand at the end of the period. Problem 3-32A Part c . Prepare a trial balance. (Round your final answers to the nearest whole dollar amount.) Required information of 6 SMITH TRAINING COMPANY Trial Balance December 31, Year 1 Account Titles Debit Credit ook int "ences Cash Prepaid rent Supplies expense Service revenue Accounts payable Accounts receivable Salaries expense Salaries payable Common stock Dividends Unearned revenue Rent expense Supplies Totals $ 0 $