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Problem $13-33$A $($Algo$)$ Comprehensive problem: single cycle LO $13-1,13-2,13-3,13-4$

$[$The following information applies to the questions displayed below.$]$

The following transactions pertain to Smith Training Company for Year $1$:

January $30$ Established the business when it acquired $$49,000$ cash from the issue of common stock.

February $1$ Paid rent for office space for two years, $$24,000$ cash.

April $10$ Purchased $$810$ of supplies on account.

July $1$ Received $$26,500$ cash in advance for services to be provided over the next year.

July $20,$ Paid $$608$ of the accounts payable from April $10.$

August $15$ Billed a customer $$10,500$ for services provided during August.

Septomber $15$ Completed a job and received $$2,600$ cash for services rendered.

October $15$ Paid employee salaries of $$35,000$ cash.

October $15$ Received $$7,700$ cash from accounts receivable.

November $16$ Billed customers $$33,000$ for services rendered on account.

December $1$ Paid a dividend of $$900$ cash to the stockholders.

December $31$ Adjusted records to recognize the services provided on the contract of July $1.$

December $31$ Recorded $$2,100$ of accrued salaries as of December $31.$

December $31$ Physically counted supplies; $$90$ was on hand at the end of the period.