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.