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: 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. Decenber 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. ZIPS STORAGE Unadjusted Trial Balance December 31, 2024 \begin{tabular}{|c|c|c|} \hline Accounts & Debit & Credit \\ \hline Cash & & \\ \hline Accounts Receivable & & \\ \hline Prepaid Insurance & 7 & \\ \hline Supplies & 7 & \\ \hline Land & 7 & \\ \hline Accounts Payable & 7 & \\ \hline Deferred Revenue & & \\ \hline Common Stock & 7 & \\ \hline Retained Earnings & 7 & \\ \hline Dividends & & \\ \hline Service Revenue & > & \\ \hline Property Tax Expense & & \\ \hline Salaries Expense & & \\ \hline Insurance Expense & & \\ \hline Supplies Expense & & \\ \hline Totals & 0 & $ \\ \hline \end{tabular}