Credits Debits $ 26,000 16,800 14,800 162,090 Accounts Cash Accounts Receivable Prepaid Insurance Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Totals $ 8,100 7,200 157,000 47,300 $219,600 $219,600 The following is a summary of the transactions for the year. 1. January 9 Provide storage services for cash, $148, 100, and on account, $59,200. 2. February 12 Collect on accounts receivable, $52,900. 3. April 25 Receive cash in advance from customers, $14,300. 4. May 6 Purchase supplies on account, $12,000. 5. July 15 Pay property taxes, $9,900. 6. September 10 Pay on accounts payable, $12,800. 7. October 31 Pay salaries, $137,600. 8. November 20 Issue shares of common stock in exchange for $41,000 cash. 9. December 30 Pay $4,200 cash dividends to stockholders. 11. Prepare a post-closing trial balance. Answer is not complete. Credit ZIPS STORAGE Post-Closing Trial Balance December 31, 2021 Accounts Debit Cash 26,000 Accounts Receivable 16,800 Prepaid Insurance 14,800 Supplies 12,000 $ Land 162,000 Accounts Payable 12,800 Deferred Revenue Common Stock Retained Earnings 7.2003 41,000 47.300