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, $136,100, and on account, $53,200. 2. February 12 Collect on accounts receivable, $51,700. 3. April 25 Receive cash in advance from customers, $13,100. 4. May 6 Purchase supplies on account, $9,600. 5. July 15 Pay property taxes, $8,700. 6. September 10 Pay on accounts payable, $11,600. 7. October 31 Pay salaries, $125,600. 8. November 20 Issue shares of common stock in exchange for $29,000 cash. 9. December 30 Pay $3,000 cash dividends to stockholders