The following is a summary of the transactions for the year: 1. January 9 Provide storage services for cash, $141,100, and on account, $55,700. 2. February 12 collect on accounts receivable, $52,200, 3. April 25 Receive cash in advance from customers, $13,600. 4. May 6 Purchase suppliea on account, $10,600. 5. July 15 Pay property taxen, $9,200. 6. September 10 Pay on accounts payable, $12,100. 7. October 31 pay salaries, $130,600. 8. November 20 Issue shares of common stock in exchange for $34,000 eash. 9. Decesber 30 pay $3,500 cash dividendi to stockholders. Problem 3-9A (Algo) Part 2 Required: 2. Record each of the summary transactions listed above. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)