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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.

f. Prepare a post-closing trial balance Yr 1 (Round your final answers to the nearest whole dollar amount.) SMITH TRAINING COMPANY Post-Closing Trial Balance December 31, Year 1 Account Titles Debit Credit Totals

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