The following is a summary of the transactions for the year: 1. January 9 Provide storage servicen for cash, $141,100, and on account, $55,700. 2. February 12. Collect on accounts receivable, $52,200. 3. Apri1 25 Receive cash in advance from customers, $13,600. 4. May 6 Purchase supplies on account, $10,600. 5. July 15 Pay property taxes, $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 cash. 9. December 30 Pay $3,500 cash dividends to stockholders. 9. Record closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits