The general ledger of Zips Storage at January 1, 2021, includes the following account balances:Accounts Debits CreditsCash $ 25,700 Accounts Receivable 16,500 Prepaid Insurance 14,200 Land 159,000 Accounts Payable $ 7,800 Deferred Revenue 6,900 Common Stock 154,000 Retained Earnings 46,700 Totals $ 215,400 $215,400 The following is a summary of the transactions for the year:1. January 9 Provide storage services for cash, $145,100, and on account, $57,700.2. February 12 Collect on accounts receivable, $52,600.3. April 25 Receive cash in advance from customers, $14,000.4. May 6 Purchase supplies on account, $11,400.5. July 15 Pay property taxes, $9,600.6. September 10 Pay on accounts payable, $12,500.7. October 31 Pay salaries, $134,600.8. November 20 Issue shares of common stock in exchange for $38,000 cash.9. December 30 Pay $3,900 cash dividends to stockholders.1. Prepare a post-closing trial balance. (Hint: The balance of Retained Earnings will be the amount shown in the balance sheet.)2. Prepare an unadjusted trial balance3. Prepare an adjusted trial balance4-a. Prepare the income statement for the year ended December 31, 2021.4-b. Prepare the classified balance sheet for the year ended December 31, 2021. (Amounts to be deducted should be indicated by a minus sign.)5. Record closing entries. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)6. Post the transactions, adjusting entries and closing entries to the T-accounts. Be sure to include beginning balances.