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:

January $9$ Provide storage services for cash, $$139,100,$ and on account, $$54,700.$

February $12$ Collect on accounts receivable, $$52,000.$

April $25$ Receive cash in advance from customers, $$13,400.$

May $6$ Purchase supplies on account, $$10,200.$

nts payable, $$11,900.$

Octobs of common stock in exchange for $$32,000$ cash.

December $30$ Pay $$3,300$ cash dividends to stockholders.

Insurance expired during the year is $$7,500.$July $15$ Pay property taxes, $$9,000.$

September $10$ Pay on accouer $31$ Pay salaries, $$128,600$

November $20$ Issue share. Supplies remaining on hand at the end of the year equal $$3,400.$ Provide services of

$$12,300$ related to cash paid in advance by customers.

Please complete the following journal entries

Record the storage services provided for cash, $$139,100,$ and on account, $$54,700.$

Record the collection of accounts receivable, $$52,000.$

Record the receipt of cash received in advance from customers, $$13,400.$

Record the purchase of supplies on account, $$10,200.$

Record the property taxes, $$9,000$ paid.

Record the payment of accounts payable, $$11,900.$

Record the payment of salaries, $$128,600.$

Record the issuance of common stock in exchange for $$32,000$ cash.

Record the $$3,300$ cash dividends paid to stockholders.

Record the adjusting entry for insurance expired during the year of $$7,500.$

Supplies remaining on hand at the end of the year equal $$3,400.$ Record the adjusting entry.

Provide services of $$12,300$ related to cash paid in advance by customers. Record the adjusting entry.

Record the entry to close the revenue accounts.

Record the entry to close the expense accounts.

Record the entry to close the dividends account.