Problem 13-33A Comprehensive problem: single cycle LO 13-1, 13-2, 13-3, 13-4 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.

Problem 13-33A Part e

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.)

I FIGURED OUT THE RETAINED EARNINGS JOURNAL, BUT AM HAVING A HARD TIME WITH T-ACCOUNT SECTION. THANK YOU FOR ANY HELP!

No 1 2 3 Date Dec 31 Dec 31 Dec 31 Service revenue Retained earnings Retained earnings Supplies expense Salaries expense Rent expense Retained earnings Dividends General Journal Debit 80,400 29,520 15,000 Credit 80,400 2,920 15,600 11,000 15,000 Beg. Bal. End. Bal. Beg. Bal. End. Bal. Beg. Bal. End. Bal. Beg. Bal. End. Bal. Beg. Bal. CI CI End. Bal. Cash Prepaid Rent Accounts Payable Salaries Payable Retained Earnings CI Beg. Bal. End. Bal. Beg. Bal. End. Bal. Beg. Bal. End. Bal. Beg. Bal. End. Bal. Beg. Bal. End. Bal. Accounts Receivable Supplies Unearned Revenue Common Stock Dividends Beg. Bal. CI End. Bal. Beg. Bal. End. Bal. Service Revenue Rent Expense CI Beg. Bal. End. Bal. Beg. Bal. End. Bal. Salaries Expense Supplies Expense CI