The general ledger of FastTrack Racing at January 1, 2018, includes the following account balances: Accounts Debits Credits Cash $ 42,500 Accounts Receivable 25,800 Land 115,800 Accounts Payable $ 15,100 Notes Payable 30,500 Common Stock 100,000 Retained Earnings 38,500 Totals $ 184,100 $ 184,100 The following is a summary of the transactions for the year: a. Provide services to customers on account, $63,400. b. Provide services to customers for cash, $75,800. c. Collect on accounts receivable, $45,600. d. Issue shares of common stock in exchange for $32,000 cash. e. Purchase supplies on account, $12,700. f.Pay on accounts payable, $11,500. g. Pay salaries for employee work in the current year, $66,200. h. Pay advertising for the current year, $21,500. i. Pay $2,800 cash dividends to stockholders. 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.