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 $26,100 Credits 16,900 15,000 163,000 $8,200 7,300 158,000 47,500 $221,000 $221,000 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 8. November 20 9. December 30 Provide storage services for cash, $149,100, and on account, $59,700. Collect on accounts receivable, $53,000. Receive cash in advance from customers, $14,400. Purchase supplies on account, $12,200. Pay property taxes, $10,000. Pay on accounts payable, $12,900. Pay salaries, $138,600. Issue shares of common stock in exchange for $42,000 cash. Pay $4,300 cash dividends to stockholders. 11. Prepare a post-closing trial balance. > Answer is complete but not entirely correct. ZIPS STORAGE Post-Closing Trial Balance December 31, 2024 Accounts Debit Credit Cash Accounts Receivable $ 118,800 23,600 Prepaid Insurance 15,000 Supplies 12,200 Land 163,000 Accounts Payable 7,500 Deferred Revenue 21,700 Common Stock 158,000 Retained Earnings 89,500 Dividends 4,300 Service Revenue 208,800 Property Tax Expense 10,000 Salaries Expense 138,600 Totals $ 485,500 $ 485,500