The general ledger of Zips Storage at January 1, 2024, includes the following account balances:

Accounts	Debits	Credits
Cash	$26,500
Accounts Receivable	17,300
Prepaid Insurance	15,800
Land	167,000
Accounts Payable		$8,600
Deferred Revenue		7,700
Common Stock		162,000
Retained Earnings		48,300
Totals	$226,600	$226,600

The following is a summary of the transactions for the year:

1. January 9	Provide storage services for cash, $153,100, and on account, $61,700.
2. February 12	Collect on accounts receivable, $53,400.
3. April 25	Receive cash in advance from customers, $14,800.
4. May 6	Purchase supplies on account, $13,000.
5. July 15	Pay property taxes, $10,400.
6. September 10	Pay on accounts payable, $13,300.
7. October 31	Pay salaries, $142,600.
8. November 20	Issue shares of common stock in exchange for $46,000 cash.
9. December 30	Pay $4,700 cash dividends to stockholders.

11. Prepare a post-closing trial balance.