Required information Problem 3-9A Complete the full accounting cycle (LO3-3, 3-4, 3-5, 3-6, 3-7) The general ledger of Zips Storage at January 1, 2021, includes the following account balances: Accounts Cash Accounts Receivable Prepaid Insurance Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Totals Debits $ 25,900 Credits 16,700 14,600 161,000 $ 8,000 7,100 156,000 47,100 $218,200 $218,200 The following is a summary of the transactions for the year: 1. January 9 Provide storage services for cash, $147,100, and on account, $58,700. 2. February 12 Collect on accounts receivable, $52,800. 3. April 4. May 5. July 25 Receive cash in advance from customers, $14,200. 6 Purchase supplies on account, $11, 800. 15 Pay property taxes, $9,800. 6. September 10 Pay on accounts payable, $12, 700. 7. October 31 Pay salaries, $136,600. 8. November 20 Issue shares of common stock in exchange for $40,000 cash. 9. December 30 Pay $4,100 cash dividends to stockholders. Accounts Cash Accounts Receivable Prepaid Insurance Supplies Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Dividends Service Revenue Property Tax Expense Salaries Expense Insurance Expense Supplies Expense Totals ZIPS STORAGE Unadjusted Trial Balance December 31, 2021 Debit Credit + $ 0 $ 0