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Required information Problem 3-9A Complete the full accounting cycle (LO3-3, 3-4, 3-5, 3-6, 3-7) The general ledger of Zips Storage at January 1, 2021, includes the following account balances: Accounts Debits Credits Cash $ 25, 100 Accounts Receivable 15,900 Prepaid Insurance 13,000 Land 153,000 Accounts Payable $ 7,200 Deferred Revenue 6,300 Common Stock 148,000 Retained Earnings 45,500 Totals $207,000 $207,080 The following is a summary of the transactions for the year 1. January 9 Provide storage services for cash, $139, 100, and on account, $54,700. 2. February 12 Collect on accounts receivable, $52,000. 3. April 25 Receive cash in advance from customers, $13,400. 4. May 6 Purchase supplies on account, $10,200. 5. July 15 Pay property taxes, 59,000. 6. September 10 Pay on accounts payable, $11.900. 7. October 31 Pay salaries, $128,600. 8. November 20 Issue shares of common stock in exchange for $32,000 cash. 9. December 30 Pay $3,300 cash dividends to stockholders. Problem 3-9A Part 7 7. Prepare an adjusted trial balance. Credit ZIPS STORAGE Adjusted Trial Balance December 31, 2021 Accounts Debit Cash Accounts Receivable Prepaid Insurance Supplies Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Dividends Service Revenue Property Tax Expense Salaries Expense Insurance Expense Supplies Expense Total $ 0 $