The general ledger of Zips Storage at January 1, 2024, includes the following account balances: The following is a summary of the transactions for the year: 1. January 9 Provide storage services for cash, $151,100, and on account, $60,709. 2. February 12 collect on accounts receivable, $53,200. 3. April 25 Receive cash in advance from customers, \$14,600. 4. May 6 Purchase supplies on account, $12,600. 5. July 15 Pay property taxes, $10,200. 6. September 10 Pay on accounts payable, $13,100. 7. October 31 Pay salaries, $140,600. 8. November 2 Issue shares of common stock in exchange for $44,00 cash. 9. December 30 Pay $4,500 cash dividends to stockholders. Insurance expired during the year is $8,700. Supplies remaining on hand at the end of the year equal $4,600. Provide services of $13,500 related to cash paid in advance by customers