Required information [The following information applies to the questions displayed below.] The general ledger of Zips Storage at January 1, 2024, includes the following account balances: Accounts Cash Accounts Receivable Prepaid Insurance Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Totals Debits $26,100 Credits 16,900 15,000 163,000 $8,200 7,300 158,000 47,500 $221,000 $221,000 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, $149,100, and on account, $59,700. Collect on accounts receivable, $53,000. Receive cash in advance from customers, $14,400. Purchase supplies on account, $12,200. Pay property taxes, $10,000. Pay on accounts payable, $12,900. Pay salaries, $138,600. Issue shares of common stock in exchange for $42,000 cash. Pay $4,300 cash dividends to stockholders. 7. Prepare an adjusted trial balance. ZIPS STORAGE Adjusted Trial Balance December 31, 2024 Accounts Debit Credit 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 Total $ 0 $ 0