The general ledger of Zips Storage at January 1, 2018, includes the following account balances Accounts Cash Accounts Receivable Prepaid Insurance Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Debits Credits $26,400 17,200 15,600 166,000 S 8,500 7,600 161,000 48,100 Totals $225,200 $225,200 The following is a summary of the transactions for the year a. January 9 Provide storage services for cash, $152,100, and on account, $61,200 b. February 12 Collect on accounts receivable, $53,300 c. April d. May e. July f. September 10 Pay on accounts payable, $13,200 g. October 31 Pay salaries, $141,600 h. November 20 Issue shares of common stock in exchange for $45,000 cash i. December 30 Pay $4,600 cash dividends to stockholders 25 Receive cash in advance from customers, $14,700 6 Purchase supplies on account, $12,800 15 Pay property taxes, $10,300