The general ledger of Zips Storage at January 1, 2018, includes the following account balances:

Accounts	Debits			Credits
Cash	$	26,200
Accounts Receivable		17,000
Prepaid Insurance		15,200
Land		164,000
Accounts Payable				$	8,300
Deferred Revenue					7,400
Common Stock					159,000
Retained Earnings					47,700
Totals	$	222,400		$	222,400

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

a.	January	9		Provide storage services for cash, $150,100, and on account, $60,200.
b.	February	12		Collect on accounts receivable, $53,100.
c.	April	25		Receive cash in advance from customers, $14,500.
d.	May	6		Purchase supplies on account, $12,400.
e.	July	15		Pay property taxes, $10,100.
f.	September	10		Pay on accounts payable, $13,000.
g.	October	31		Pay salaries, $139,600.
h.	November	20		Issue shares of common stock in exchange for $43,000 cash.
i.	December	30		Pay $4,400 cash dividends to stockholders.

The following information is available for the adjusting entries. Insurance expired during the year is $8,600. Supplies remaining on hand at the end of the year equal $4,500. Provide services of $13,400 related to cash paid in advance by customers.

Prepare the general journal, trial balance, income statement, and balance sheet for the information provided above.