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. 7. Prepare an adjusted trial balance. Answer is not complete. ZIPS STORAGE Adjusted Trial Balance December 31, 2024 Accounts Debit Credit Cash $ 118,800 Accounts Receivable 23,600 Prepaid Insurance 15,000 Supplies 12,200 Land 163,000 Accounts Payable $ 7,500 Deferred Revenue 21,700 Common Stock 158,000 Dividends Retained Earnings Service Revenue Property Tax Expense Salaries Expense Insurance Expense Supplies Expense Total $ 485,500 $ 485,500 89,500 4,300 208,800 10,000 138,600