The general ledger of Zips Storage at January 1, 2024, includes the following account balances: Accounts Cash Accounts Receivable. Prepaid Insurance Land Accounts Payable Debits Credits $26,600 17,400 16,000 168,000 $8,700 Deferred Revenue Common Stock Retained Earnings Totals 7,800 163,000 48,500 $228,000 $228,000 The following is a summary of the transactions for the year 1. January 9. 2. February 12 3. April 25 4. May 6 5. July 15 6. September 10 7. October 31 6, November 20 9. December 30 Provide storage services for cash, $154,100, and on account, $62,200. Collect on accounts receivable, $53,500. Receive cash in advance from customers, $14,900. Purchase supplies on account, $13,200. Pay property taxes, $10,500. Pay on accounts payable, $13,400, Pay salaries, $143,600. Issue shares of common stock in exchange for $47,000 cash. Pay $4,800 cash dividends to stockholders. 4. Prepare an unadjusted trial balance. Accounts Cash Accounts Receivable Prepaid Insurance Supplies Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Dividends Service Revenue Property Tax Expense Salaries Expense Insurance Expense Supplies Expense Totals ZIPS STORAGE Unadjusted Trial Balance December 31, 2024 EA $ Debit Credit $ 0