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. January 9 2. February 12 3. April 25 4. May 6 5. July 15 6. September 10 Pay on account payable, $12,000. 7. Ootober 31 Pay salaries, $129,600. 8. November 20 Issue shares of cortion atock in exchange for $33,000 cash. 9. December 30 pay $3,400 cash dividends to stockholders. Provide storage services for cash, $140,100, and on account, $55,200. collect on accounts receivable, $52,100. Receive cash in advance from eustemers, $13,500. Purchase supplies on account, $10,400. pay property taxes, $9,100. Pay on accounts payable, $12,000. pay $3,400 cash dividends to stockholders. 9. Record closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first iccount field.) Journal entry worksheet Record the entry to close the revenue accounts. Note: Enter debits before credits. Journal entry worksheet 3 Record the entry to close the expense accounts. Note: Enter debits before credits. Journal entry worksheet 2 Record the entry to close the dividends account. Note: Enter debits before credits