The general ledger of Zips Storage at January 1, 2024, includes the following account balances: Accounts Cash Accounts Receivable Prepaid Insurance Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Totals Debits $26,000 Credits 16,800 14,800 162,000 $8,100 7,200 157,000 47,300 $219,600 $219,600 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 8. November 20 9. December 30 Provide storage services for cash, $148,100, and on account, $59,200. Collect on accounts receivable, $52,900. Receive cash in advance from customers, $14,300. Purchase supplies on account, $12,000. Pay property taxes, $9,900. Pay on accounts payable, $12,800. Pay salaries, $137,600. Issue shares of common stock in exchange for $41,000 cash. Pay $4,200 cash dividends to stockholders.. 4. Prepare an unadjusted trial balance. ZIPS STORAGE Unadjusted Trial Balance December 31, 2024