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. 1. 3. 6. & 10. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances. Cash Accounts Receivable Beg. Bal. Beg. Bal. End. Bal. End. Bal. Prepaid Insurance Supplies Beg. Bal. Beg. Bal. End. Bal. End. Bal. Land Accounts Payable Beg. Bal. Beg. Bal. End. Bal. End. Bal. Deferred Revenue Common Stock Beg. Bal. Beg. Bal. End. Bal. End. Bal. Retained Earnings Service Revenue Beg. Bal. Beg. Bal. End. Bal. End. Bal. Dividends Property Tax Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal. Salaries Expense Insurance Expense Beg. Bal. Beg. Bal. End. Bal. End. Bal. Supplies Expense Beg. Bal. End. Bal