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 Year 1. Round your final answers to the nearest whole dollar amount.