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

1.		January		9		Provide storage services for cash, $145,100, and on account, $57,700.
2.		February		12		Collect on accounts receivable, $52,600.
3.		April		25		Receive cash in advance from customers, $14,000.
4.		May		6		Purchase supplies on account, $11,400.
5.		July		15		Pay property taxes, $9,600.
6.		September		10		Pay on accounts payable, $12,500.
7.		October		31		Pay salaries, $134,600.
8.		November		20		Issue shares of common stock in exchange for $38,000 cash.
9.		December		30		Pay $3,900 cash dividends to stockholders.

Insurance expired during the year is $8,100. Supplies remaining on hand at the end of the year equal $4,000. Provide services of $12,900 related to cash paid in advance by customers.

And record adjusting entries:

Record the adjusting entry for insurance expired during the year, $8,100.

Record the adjusting entry for supplies remaining on hand at the end of the year equal to $4,000.

Record the adjusting entry for the revenue earned. Provided services of $12,900 related to cash paid in advance by customers.

For closing entries,, there is not a "Income Summary" account please help :/