a. Received $62,250 cash from customers on 1/1 for subscriptions that had already been earned and charged on account in 2020. b. Purchased 10 new computer servers for $34,200 on 1/2; paid $15,300 cash and signed a three-year note for the remainder owed. c. Paid $19,400 for an Internet advertisement that ran today on 1/3. d. On January 4, purchased and received $3,400 of supplies on account. e. Received $180,000 cash on 1/5 from customers for service revenue earned but not previously recorded in January. f. On January 6, paid $3,400 cash for supplies purchased on January 4. g. On January 7, sold 16,300 subscriptions at $11 each for services provided during January. Half was collected in cash and half was sold on account. h. Paid $326,000 in wages to employees on 1/30 for work done in January. i. On January 31, received an electric and gas utility bill for $5,670 for January utility services. The bill will be paid in February.