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: Credits Accounts Cash Accounts Receivable Prepaid Insurance Land Accounts Payable Deferred Revenue Common Stock Retained Earnings Totals Debits $ 25,100 15,900 13,000 153,000 $ 7,200 6,300 148,000 45,500 $207,000 $207,000 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, $9,000. 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. Required information 1.3.6. & 10. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances Cash 25,100 Beg Bal Beg. Bat. Accounts Recolvable 15,900 32,000 End Bal 57.100 End. Bal 15,900 Prepaid Insurance Supplies Beg. Bal Beg. Bal End. Bal End. Bal Land Accounts Payable Beg Bal Beg Bal Required information Deferred Revenue Common Stock Beg. Bal Beg. Bal End. Bal End. Bal Retained Earnings Service Revenue Beg. Bal Beg. Bal. End. Bal End, Bal Dividends Beg. Bat Property tax Expense Beg Bal End. Bal End. Bal Salaries Expense Bea Bal Insurance Expense Bea Bal