The general ledger of Zips Storage at January 1, 2021, includes the following account balances: Accounts Debits Credits Cash $ 26,500 Accounts Receivable 17,300 Prepaid Insurance 15,800 Land 167,000 Accounts Payable $ 8,600 Deferred Revenue 7,700 Common Stock 162,000 Retained Earnings 48,300 Totals $ 226,600 $ 226,600 The following is a summary of the transactions for the year: 1. January 9 Provide storage services for cash, $153,100, and on account, $61,700. 2. February 12 Collect on accounts receivable, $53,400. 3. April 25 Receive cash in advance from customers, $14,800. 4. May 6 Purchase supplies on account, $13,000. 5. July 15 Pay property taxes, $10,400. 6. September 10 Pay on accounts payable, $13,300. 7. October 31 Pay salaries, $142,600. 8. November 20 Issue shares of common stock in exchange for $46,000 cash. 9. December 30 Pay $4,700 cash dividends to stockholders. Problem 3-9A Part 4 4. Prepare an unadjusted trial balance.