öl Pacilio Security Services Inc. as of January 1, 2013, had the following The trial normal balances: Cash Accounts Receivable Supplies Prepaid Rent Land Accounts Payable Unearned Revenue Salaries Payable Notes Payable Common Stock Retained Earnings $8,900 1,500 65 800 4,000 1,050 200 1,200 2,000 8,000 2,815 During 2013, Pacilio Security Services experienced the following transactions: 1. Paid the salaries payable from 2012. 2. Paid the balance of $2,000 on the debt owed to the Small Business Government Agency. The loan is interest free. 3. Performed $32,000 of security services for numerous local events during the year; $21,000 was on account and $t1,000 was for cash. 4. On May 1, paid S3,000 for 12 months' rent in advance. 5. Purchased supplies on account for $700. 6. Paid salaries expense for the year of $9,000. 7. Incurred other operating expenses on account, $4,200. 8. On October 1, 2013, a customer paid $1,200 for services to be provided over the next 12 months. 9. Collected $19,000 of accounts receivable during the year. 10. Paid $5,950 on accounts payable. 11. Paid $1,800 of advertising expenses for the year. 12. Paid a cash dividend to the shareholders of $4,650. 13. The market value of the land was determined to be $5,500 at December 31, 2013. Adjustments 14. There was $120 of supplies on hand at the end of the year. 15. Recognized the expired rent. 16. Recognized the carned revenue from 2012 and transaction no. 8. 07. Accrued salaries were $1,000 at December 31, 2013. Required a. Record the above transactions in general journal form. A Post the transactions to T-accounts and determine the account balances. e. Prepare a trial balance. 4. Prepare an income statement, statement of changes in stockholders' equity, balance sheet, and statement of cash flows for 2013. : Prepare the closing entries and post to the T-accounts.