Required information Problem 13-33A (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 February 1 April 10 July 1 July 201 August 15 September 15 October 1 October 15 November 16 December 1 Established the business when it acquired $45,000 cash from the issue of common stock. Paid rent for office space for two years, $30,000 cash. Purchased $810 of supplies on account. Received $25,500 cash in advance for services to be provided over the next year. Paid $608 of the accounts payable from April 10. Billed a customer $9,400 for services provided during August. Completed a job and received $3,400 cash for services rendered. Paid employee salaries of $32,500 cash. Received $7,600 cash from accounts receivable. Billed customers $33,500 for services rendered on account. Paid a dividend of $600 cash to the stockholders. December 31 Adjusted records to recognize the services provided on the contract of July 1. December 31 Recorded $2,350 of accrued salaries as of December 31. December 31 Recorded the rent expense for the year. (See February 1.) December 31 Physically counted supplies; $130 was on hand at the end of the period. Problem 13-33A (Algo) Part c c. Prepare a trial balance. SMITH TRAINING COMPANY Trial Balance December 31, Year 1 Account Titles Debit Credit Totals $ 0 $ 0