The general ledger of Zips Storage at January 1, 2024, includes the following account balances: The following is a summary of the transactions for the year: 1. Zanuary 9 Provide storage services for cash, $137,100, and an account, $53,700. 2. February 12 collect on accounts receivable, $51,800, 3. April 25 Aecelve cash in advance fron customers, $13,2e, 4. May 6 Purchase supplies on acceunt, $9,600. 5. July 15 Pay property taxes, 80,800 , 6. Septeaber 10. Pay on accounts payable, $11,700. 7. October 31 pay salaries, $126,600. 8. November 20 Issue shares of comnon stock in exchange for $30,600 cash. 9. December 30 Pay $3,100 cash dividends to stockholders. 3. 6. \& 10. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances