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

• January9Provide storage services for cash, $143,100, and on account, $56,700
• February12Collect on accounts receivable, $52,400
• April25Receive cash in advance from customers, $13,800
• May6Purchase supplies on account, $11,000
• July15Pay property taxes, $9,400
• September10Pay on accounts payable, $12,300
• October31Pay salaries, $132,600
• November20Issue shares of common stock in exchange for $36,000 cash
• December30Pay $3,700 cash dividends to stockholders

Insurance expired during the year is $7,900. Supplies remaining on hand at the end of the year equal $3,800. Provide services of $12,700 related to cash paid in advance by customers.

What is the general journal entry for each transaction? (What accounts are each transaction)