Do not use Income Summery as an account please!

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.January92.February123.April254.May65.July156.September107.October318.November209.December30Providestorageservicesforcash,$138,100,andonaccount,$54,200.Collectonaccountsreceivable,$51,900.Receivecashinadvancefromcustomers,$13,300.Purchasesuppliesonaccount,$10,000.Paypropertytaxes,$8,900.Payonaccountspayable,$11,800.Paysalaries,$127,600.Issuesharesofcommonstockinexchangefor$31,000cash.Pay$3,200cashdividendstostockholders. 1. January 9 Provide storage services for cash, $138,100, and on account, $54,200. 2. February 12 Collect on accounts receivable, $51,900. 3. April 25 Receive cash in advance from customers, $13,300. 4. May 6 Purchase supplies on account, $10,000. 5. July 15 Pay property taxes, $8,900. 6. September 10 Pay on accounts payable, $11,800. 7. October 31 Pay salaries, $127,600. 8. November 20 Issue shares of common stock in exchange for $31,000cash. 9. December 30 Pay $3,200 cash dividends to stockholders. Record the entry to close the revenue accounts. 2 Record the entry to close the expense accounts. 3 Record the entry to close the dividends account