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 Debits $25,200 Credits 16,000 13,200 154,000 $7,300 6,400 149,000 45,700 $208,400 $288,400 Retained Earnings Totals 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 28 9. December 30 Provide storage services for cash, $140, 100, and on account, $55,200. Collect on accounts receivable, $52,100. Receive cash in advance from customers, $13,500. Purchase supplies on account, $10,400. Pay property taxes, $9,100. Pay on accounts payable, $12,000. Pay salaries, $129,600. Issue shares of common stock in exchange for $35,000 cash. Pay $3,400 cash dividends to stockholders.. Insurance expired during the year is $7,600. Supplies remaining on hand at the end of the year equal $3,500. Provide services of $12,400 related to cash paid in advance by customers. Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet Prepare the journal entries for transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet < 1 8 10 11 12 13 14 15 > Record the entry to close the expense accounts. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal 8 View transaction list Journal entry worksheet < 10 11 12 Book Print rences Record the entry to close the dividends account. Note: Enter debits before credits. Date December 31 1233 14 15 General Journal Debit Credit Record entry Clear entry View general journal ok t nces View transaction list Journal entry worksheet 8 10 11 12 13 14 15 Record the entry to close the revenue accounts. Note: Enter debits before credits. Date December 31 General Journal Debit Credit Record entry Clear entry View general journal