The general ledger of Zips Storage at January 1, 2021, includes the following account balances:

Accounts	Debits				Credits
Cash	$	25,000
Accounts Receivable		15,800
Prepaid Insurance		12,800
Land		152,000
Accounts Payable					$	7,100
Deferred Revenue						6,200
Common Stock						147,000
Retained Earnings						45,300
Totals	$	205,600			$	205,600

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

1.		January		9		Provide storage services for cash, $138,100, and on account, $54,200.
2.		February		12		Collect on accounts receivable, $51,900.
3.		April		25		Receive cash in advance from customers, $13,300.
4.		May		6		Purchase supplies on account, $10,000.
5.		July		15		Pay property taxes, $8,900.
6.		September		10		Pay on accounts payable, $11,800.
7.		October		31		Pay salaries, $127,600.
8.		November		20		Issue shares of common stock in exchange for $31,000 cash.
9.		December		30		Pay $3,200 cash dividends to stockholders.

2. Record each of the summary transactions listed above. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)

Prepare an unadjusted trial balance, as well.