1. Ricky's Piano Rebuilding Company has been operating for one year. On January 1, at the start of its second year, its income statement accounts had zero balances and its balance sheet account balances were as follows:

1. Received a $500 deposit from a customer who wanted her piano rebuilt in February.
2. Rented a part of the building to a bicycle repair shop; $300 rent received for January.
3. Delivered five rebuilt pianos to customers who paid $14,500 in cash.
4. Delivered two rebuilt pianos to customers for $7,000 charged on account.
5. Received $6,000 from customers as payment on their accounts.
6. Received a utility bill for $350 for January services to be paid in February.
7. Ordered $800 in supplies.
8. Paid $1,700 to suppliers on account in January.
9. Paid $10,000 in wages to employees in January for work done this month.
10. Received and paid cash for the supplies in (g).

Post the journal entries to the T-accounts which are listed below. Show the unadjusted ending balances in the T-accounts.

Cash					Accounts Receivable
Beg. bal.	0				Beg. bal.
					End. bal.
End. bal.
Supplies					Equipment
Beg. bal.					Beg. bal.
End. bal.					End. bal.
Land					Building
Beg. bal.					Beg. bal.
End. bal.					End. bal.
Accounts Payable					Deferred Revenue
Beg. bal.					Beg. bal.
					End. bal.
End. bal.
Notes Payable					Contributed Capital
Beg. bal.					Beg. bal.
End. bal.					End. bal.
Retained Earnings					Piano Rebuilding Revenue
Beg. bal.					Beg. bal.
End. bal.
					End. bal.
Rent Revenue					Wages Expense
Beg. bal.					Beg. bal.
End. bal.					End. bal.
Utilities Expense
Beg. bal.
End. bal.