$[$The following information applies to the questions displayed below.$]$

The general ledger of Zips Storage at January $1,2024,$ includes the following account balances:

Accounts Debits Credits

Cash $$25,600$

Accounts Receivable $16,400$

Prepaid Insurance $14,000$

Land $158,000$

Accounts Payable $$7,700$

Deferred Revenue $6,800$

Common Stock $153,000$

Retained Earnings $46,500$

Totals $$214,000$ $$214,000$

The following is a summary of the transactions for the year:

$1.$ January $9$ Provide storage services for cash, $$144,100,$ and on account, $$57,200.$

$2.$ February $12$ Collect on accounts receivable, $$52,500.$

$3.$ April $25$ Receive cash in advance from customers, $$13,900.$

$4.$ May $6$ Purchase supplies on account, $$11,200.$

$5.$ July $15$ Pay property taxes, $$9,500.$

$6.$ September $10$ Pay on accounts payable, $$12,400.$

$7.$ October $31$ Pay salaries, $$133,600.$

$8.$ November $20$ Issue shares of common stock in exchange for $$37,000$ cash.

$9.$ December $30$ Pay $$3,800$ cash dividends to stockholders.

$7.$ Prepare an adjusted trial balance.