Prepare the journal entry for the following

January 9 Provide storage services for cash, $153,100, and on account, $61,700.

February 12 Collect on accounts receivable, $53,400.

April 25 Receive cash in advance from customers, $14,800.

May 6 Purchase supplies on account, $13,000.

July 15 Pay property taxes, $10,400.

September 10 Pay on accounts payable, $13,300.

October 31 Pay salaries, $142,600.

November 20 Issue shares of common stock in exchange for $46,000 cash.

December 30 Pay $4,700 cash dividends to stockholders.