Required information The general ledger of Zips Storage at January 1, 2021, includes the following account balances: Debits $ 26,600 17,400 16,000 168,000 Accounts Credits Cash Accounts Receivable Prepaid Insurance Land $ 8,700 7,800 163,000 48,500 $228,000 Accounts Payable Deferred Revenue Common Stock Retained Earnings $228,000 Totals The following is a summary of the transactions for the year: 1. January 2. February 12 Collect on accounts receivable, $53,500. 3. April 4. May 5. July 6. September 10 Pay on accounts payable, $13,400. 7. October 8. November 9. December 9 Provide storage services for cash, $154,100, and on account, $62, 200. 25 Receive cash in advance from customers, $14,900. 6 Purchase supplies on account, $13,200. 15 Pay property taxes, $10,500. 31 Pay salaries, $143,600. 20 Issue shares of common stock in exchange for $47,000 cash. 30 Pay $4,800 cash dividends to stockholders. 4. Prepare an unadjusted trial balance. ZIPS STORAGE Unadjusted Trial Balance December 31, 2021 Debit Credit Accounts Cash Accounts Receivable Prepaid Insurance Supplies Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Dividends