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The general ledger of Zips Storage at January 1, 2024, includes the following account balances: The following is a summary of the transactions for the year: 1. January 9 Provide storage services for cash, $149,100, and on account, $59,700. 2. February 12 Collect on accounts receivable, $53,000. 3. April 25 Receive cash in advance from customers, $14,400. 4. May 6 Purchase supplies on account, $12,200. 5. July 15 Pay property taxes, $10,000. 6. September 10 Pay on accounts payable, $12,900. 7. October 31 Pay salaries, $138,600. 8. November 20 Issue shares of common stock in exchange for $42,000 cash. 9. December 30 Pay $4,300 cash dividends to stockholders. 11. Prepare a post-closing trial balance