Required information The general ledger of Zips Storage at January 1, 2021, includes the following account balances: Credits Debits $ 26,200 17,000 15,200 164,000 Accounts Cash Accounts Receivable Prepaid Insurance Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Totals $ 8,300 7,400 159,000 47,700 $222,400 $222,400 The following is a summary of the transactions for the year: 1. January 9 Provide storage services for cash, $150, 100, and on account, $60,200. 2. February 12 Collect on accounts receivable, $53,100. 3. April 25 Receive cash in advance from customers, $14,500. 4. May 6 Purchase supplies on account, $12,400. 5. July 15 Pay property taxes, $10,100. 6. September 10 Pay on accounts payable, $13,000. 7. October 31 Pay salaries, $139,600. 8. November 20 Issue shares of common stock in exchange for $43,000 cash. 9. December 30 Pay $4,400 cash dividends to stockholders. 4. Prepare an unadjusted trial balance. ZIPS STORAGE Unadjusted Trial Balance December 31, 2021 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 Totals