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

Accounts Cash Accounts Receivable Prepaid Insurance Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Totals Debits $ 26,100 16,900 15,000 163,000 Credits $ 8,200 7,300 158,000 47,500 $221,000 $221,000 The following is a summary of the transactions for the year: 1. January 9 Provide storage services for cash, $149, 100, and on account, $59,700. 2. February 3. April 4. May 5. July 6. September 7. October 8. November 20 Issue shares of common stock in exchange for $42,000 cash. 9. December 30 Pay $4,300 cash dividends to stockholders. 12 Collect on accounts receivable, $53,000. 25 Receive cash in advance from customers, $14,400. 6 Purchase supplies on account, $12,200. 15 Pay property taxes, $10,000. 10 Pay on accounts payable, $12,900. 31 Pay salaries, $138,600. Insurance expired during the year is $8,500. Supplies remaining on hand at the end of the year equal $4,400. Provide services of $13,300 related to cash paid in advance by customers.