1 The general ledger of Zips Storage at January 1, 2018, includes the following account balances: Accounts Cash Debits $ 26,200 Credits Accounts Receivable 17,000 Prepaid Insurance Land 15,200 164,000 Accounts Payable $ 8,300 Book Deferred Revenue Common Stock 7,400 159,000 Print Retained Earnings 47,700 erences Totals $222,400 $222,400 The following is a summary of the transactions for the year. a. January 9 Provide storage services for cash, $150,100, and on account, $60,200. b. February 12 Collect on accounts receivable, $53,100. c. April d. May e. July 25 Receive cash in advance from customers, $14,500. 6 Purchase supplies on account, $12,400. 15 Pay property taxes, $10,100. 1. September 10 Pay on accounts payable, $13,000. g. October 31 Pay salaries, $139,600. h. November 20 Issue shares of common stock in exchange for $43,000 cash. i. December 30 Pay $4,400 cash dividends to stockholders. The following information is available for the adjusting entries. Insurance expired during the year is $8,600. Supplies remaining on hand at the end of the year equal $4,500. Provide services