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

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

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

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

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

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

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

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

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

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

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

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

$3-$a$.$ Prepare the income statement for the year ended December $31,2024.$

$3-$b$.$ Prepare the classified balance sheet for the year ended December $31,2024.$