The following is a summary of the transactions for the year: 1. January 12 Provide services to custoners on account, $81 , 400 . 2. Febroary 25 Provide services to custoners for cash, \$84,80e. 3. March 19 collect on accounts receivable, $47 , 600 . 4. April 30 Issue shares of connon stock in exchange for 349,600 cash. 5. June 16 Purchase supplies on account, $15 , 900 , 6. July 7 Pay on accounts payable, $13 , 200 . 7. September 30 Pay salaries for employee work in the current year, $83 , 20 e . 8. November 22 Pay advertiving for the current year, $24 , 400 . 9. Decenber 30 Pay $4 , 500 cash dividends to stockholders. The following information is avallable for the adjusting entries. Accrued interest on the notes payable at year-end amounted to $4 , 400 and will be paid January 1, 2025. Accrued salaries at yearend amounted to $3 , 400 and will be paid on January 5,2025 . Supplies remaining on hand at the end of the year equal $4 , 200 9. Record closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first. account field.) .