[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: 1. January 9 Provide storage services for cash, $137,100, and on account, $53,700. 2. February 12 collect on accounts receivable, $51,809. 3. Apri1 25 Receive cash in advance from customers, $13,200. 4. Hay 6 Purchase supplies on account, $9,860. 5. July 15 Pay property taxes, $8,800. 6. September 1e. Pay on accounts payable, $11,700. 7. October 31 Pay salaries, $126,600. 8. Novenber 20 Issue shares of comnon stock in exchange for $30,000 cash. 9. December 30 Pay $3,160 cash dividends to stockholders. Required: 2. Record each of the summary transactions listed above. (If no entry is required for a porticular transaction/event, select "No Journal Entry Required" in the first account field.)