Required information The general ledger of Zips Storage at January 1, 2021, includes the following account balances: Credits Debits $ 26,200 17,000 15,200 164,900 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. ZIPS STORAGE Post-Closing Trial Balance December 31, 2021 Accounts Debit Credit als Totals | $ ol$