The general ledger of jackrabbit rentals at january 1, 2018, includes the following account balances: debits $ 48,500 32,700 117,800 credits accounts cash accounts receivable land accounts payable notes payable common stock retained earnings $ 16,000 37,000 107,000 39,000 totals $199,000 $199,000 the following is a summary of the transactions for the year: a. january 12 provide services to customers on account, $69,400 b. february 25 provide services to customers for cash, $78,800 c. march 19 collect on accounts receivable, $46,400 d. april 30 issue shares of common stock in exchange for $37,000 cash e. june 16 purchase supplies on account, $13,500 f. july 7 pay on accounts payable, $12,000 g. september 30 pay salaries for employee work in the current year, $71,200 h. november 22 pay advertising for the current year, $23,200 i. december 30 pay $3,600 cash dividends to stockholders. j. accrued interest on the notes payable at year-end amounted to $3,200. accrued salaries at year-end amounted to $2,200. supplies remaining on hand at the end of the year equal $3,000 1. 3. 6. & 10. enter the unadjusted balances from the trial balance and post the adjusting entries to the t-accounts, and post the closing entries to the t-accounts. cash accounts receivable beg. bal beg. bal end. bal end. bal supplies land beg. bal beg. bal end. bal end. bal accounts payable salaries payable beg. bal beg. bal end. bal end. bal interest payable notes payable beg. bal beg. bal end. bal end. bal common stock retained earnings beg. bal beg. bal end. bal end. bal dividends service revenue beg. bal beg. bal end. bal end. bal