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$\backslash$table$[[$No$,$Transaction,General Journal,Debit,Credit$],[1,$January $09,$Cash,grad,$134,100,],[,$Service Revenue,x$,,134,100\backslash$times $],[2,$February $12,$Accounts Receivable,x$,52,200$x$,],[,$Service Revenue,x$,,52,200\backslash$times $],[3,$April $25,$Cash,$2,51,500\backslash$times $,],[,$Accounts Receivable,x$,,-51,500\backslash$times $],[4,$May $06,$Cash,x$,12,900\backslash$times $,],[,$Deferred Revenue,x$,,12,900\backslash$times $],[5,$July $15,$Supplies,x$,9,200$x$,],[,$Accounts Payable,x$,,9,200\backslash$times $],[6,$September $10,$Property Tax Expense,x$,8,500\backslash$times $,],[,$Cash,$($V$),,-8,500\backslash$times $],[7,$October $31,$Accounts Payable,x$,-11,400\backslash$times $,],[,$Cash,$2,,-11,400$x$],[8,$November $20,$Salaries Expense,x$,123,600\backslash$times $,],[,$Cash,x$,,-123,600\backslash$times $],[9,$December $30,$Cash,x$,27,000\backslash$times $,],[,$Common Stock,x$,,27,000\backslash$times $]]$

Required information

$[$The following information applies to the questions displayed below.$]$

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, $$134,100,$ and on account, $$52,200.$

February $12$ Collect on accounts receivable, $$51,500.$

April $25$ Receive cash in advance from customers, $$12,900.$

May $6$ Purchase supplies on account, $$9,200.$

July $15$ Pay property taxes, $$8,500.$

September $10$ Pay on accounts payable, $$11,400.$

October $31$ Pay salaries, $$123,600.$

November $20$ Issue shares of common stock in exchange for $$27,000$ cash.

December $30$ Pay $$2,800$ cash dividends to stockholders.

Required:

Record each of the summary transactions listed above. $($If no entry is required for a particular transaction$/$event$,$ select $"$No

Journal Entry Required" in the first account field.$)$