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 $25,600 Credits 16,400 14,000 158,000 $7,700 6,800 153,000 46,500 $214,000 $214,000 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, $144,100, and on account, $57,200. Collect on accounts receivable, $52,500. Receive cash in advance from customers, $13,900. Purchase supplies on account, $11,200. Pay property taxes, $9,500. Pay on accounts payable, $12,400. Pay salaries, $133,600. Issue shares of common stock in exchange for $37,000 cash. Pay $3,800 cash dividends to stockholders. 4. Prepare an unadjusted trial balance. Answer is not complete. ZIPS STORAGE Unadjusted Trial Balance December 31, 2024 Credit $ 25,600 16,400 14,000 Accounts Debit Cash Accounts Receivable Prepaid Insurance Supplies Land 158,000 Accounts Payable Deferred Revenue Common Stock Retained Earnings Dividends Service Revenue Property Tax Expense Salaries Expense Insurance Expense Supplies Expense Totals 6,800 153,000 46,500 $ 188,400 $ 231,900