[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 $53,000 cash from the issue of common stock.
Feb.	1		Paid rent for office space for two years, $15,300 cash.
Apr.	10		Purchased $840 of supplies on account.
July	1		Received $29,500 cash in advance for services to be provided over the next year.
	20		Paid $630 of the accounts payable from April 10.
Aug.	15		Billed a customer $10,100 for services provided during August.
Sept.	15		Completed a job and received $3,100 cash for services rendered.
Oct.	1		Paid employee salaries of $34,500 cash.
	15		Received $8,500 cash from accounts receivable.
Nov.	16		Billed customers $31,000 for services rendered on account.
Dec.	1		Paid a dividend of $1,300 cash to the stockholders.
	31		Adjusted records to recognize the services provided on the contract of July 1.
	31		Recorded $2,450 of accrued salaries as of December 31.
	31		Recorded the rent expense for the year. (See February 1.)
	31		Physically counted supplies; $50 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. Round your final answers to the nearest whole dollar amount. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Journal entry worksheet Established the business when it acquired $53,000 cash from the issue of common stock. Note: Enter debits before credits. Date Jan 30 General Journal Debit Credit Record entry Clear entry View general journal