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 $26,600 Credits 17,400 16,000 168,000 $8,700 7,800 163,000 48,500 $228,000 $228,000 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, $154,100, and on account, $62,200. Collect on accounts receivable, $53,500. Receive cash in advance from customers, $14,900. Purchase supplies on account, $13,200. Pay property taxes, $10,500. Pay on accounts payable, $13,400. Pay salaries, $143,600. Issue shares of common stock in exchange for $47,000 cash. Pay $4,800 cash dividends to stockholders. Insurance expired during the year is $9,000. Supplies remaining on hand at the end of the year equal $4,900. Provide services of $13,800 related to cash paid in advance by customers. Requirement General Journal General Ledger Trial Balance Income Statement Balance Sheet Prepare the journal entries for transactions. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)