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:

January $9$ Provide storage services for cash, $$145,100,$ and on account, $$57,700.$

February $12$ Collect on accounts receivable, $$52,600.$

April $25$ Receive cash in advance from customers, $$14,000.$

May $6$ Purchase supplies on account, $$11,400.$

July $15$ Pay property taxes, $$9,600.$

September $10$ Pay on accounts payable, $$12,500.$

October $31$ Pay salaries, $$134,600.$

November $20$ Issue shares of common stock in exchange for $$38,000$ cash.

December $30$ Pay $$3,900$ cash dividends to stockholders.

Prepare a post$-$closing trial balance.