ine general ledger of Zips Storage at January 1, 2024, includes the following account balances: Accounts Debits Credits Cash Accounts Receivable Prepaid Insurance Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Totals $24,900 15,700 12,600 151,000 $7,000 6,100 146,000 45,100 $204,200 $204,200 The following is a summary of the transactions for the year: 1. January 9 2. February 12 3. April 25 4. May 6 5. July 15 6. September 10 7. October 31 8. November 20 9. December 30 Provide storage services for cash, $137,100, and on account, $53,700. Collect on accounts receivable, $51,800. Receive cash in advance from customers, $13,200. Purchase supplies on account, $9,800. Pay property taxes, $8,800. Pay on accounts payable, $11,700. Pay salaries, $126,600. Issue shares of common stock in exchange for $30,000 cash. Pay $3,100 cash dividends to stockholders. Insurance expired during the year is $7,300. Supplies remaining on hand at the end of the year equal $3,200. Provide services of $12,100 related to cash paid in advance by customers.