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

Accounts Debits Credits

Cash $$26,600$

Accounts Receivable $17,400$

Prepaid Insurance $16,000$

Land $168,000$

Accounts Payable $$8,700$

Deferred Revenue $7,800$

Common Stock $163,000$

Retained Earnings $48,500$

Totals $$228,000$ $$228,000$

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

$1.$ January $9$ Provide storage services for cash, $$154,100,$ and on account, $$62,200.$

$2.$ February $12$ Collect on accounts receivable, $$53,500.$

$3.$ April $25$ Receive cash in advance from customers, $$14,900.$

$4.$ May $6$ Purchase supplies on account, $$13,200.$

$5.$ July $15$ Pay property taxes, $$10,500.$

$6.$ September $10$ Pay on accounts payable, $$13,400.$

$7.$ October $31$ Pay salaries, $$143,600.$

$8.$ November $20$ Issue shares of common stock in exchange for $$47,000$ cash.

$9.$ December $30$ 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.