[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	$26,300
Accounts Receivable	17,100
Prepaid Insurance	15,400
Land	165,000
Accounts Payable		$8,400
Deferred Revenue		7,500
Common Stock		160,000
Retained Earnings		47,900
Totals	$223,800	$223,800

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

1. January 9	Provide storage services for cash, $151,100, and on account, $60,700.
2. February 12	Collect on accounts receivable, $53,200.
3. April 25	Receive cash in advance from customers, $14,600.
4. May 6	Purchase supplies on account, $12,600.
5. July 15	Pay property taxes, $10,200.
6. September 10	Pay on accounts payable, $13,100.
7. October 31	Pay salaries, $140,600.
8. November 20	Issue shares of common stock in exchange for $44,000 cash.
9. December 30	Pay $4,500 cash dividends to stockholders.

7. Prepare an adjusted trial balance.