\begin{tabular}{|c|c|c|c|c|c|} \hline 1 & January 01 & Cash & 2 & 66,750 & \\ \hline & & Accounts Receivable & 2 & & 66,750 \\ \hline \multirow[t]{3}{*}{2} & January 02 & Equipment & & 36,400 & \\ \hline & & Cash & & & 15,700 \\ \hline & & Notes Payable (long-term) & & & 20,700x \\ \hline \multirow[t]{2}{*}{3} & January 03 & Cash & x & & 11,700 \\ \hline & & Advertising Expense & & & 11,700 \\ \hline \multirow[t]{2}{*}{4} & January 04 & Supplies & 2 & 5,400 & \\ \hline & & Accounts Payable & & & 5,400x \\ \hline \multirow[t]{2}{*}{5} & January 05 & Cash & & 210,000x & \\ \hline & & Service Revenue & 2 & & 210,000x \\ \hline \multirow[t]{2}{*}{6} & January 06 & Cash & (x) & 5,400 & \\ \hline & & Accounts Payable & & & 5,400 \\ \hline \multirow[t]{3}{*}{7} & January 07 & Cash & & 81,900x & \\ \hline & & Accounts Receivable & 2 & 81,900x & \\ \hline & & Service Revenue & & & 163,800x \\ \hline \multirow[t]{2}{*}{8} & January 30 & Cash & & 350,000x & \\ \hline & & Salaries and Wages Expense & & & 350,000x \\ \hline \end{tabular} Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $14. At the start of January 2021, VGC's income statement accounts had zero balances and its balance sheet account balances were as follows: In addition to the above accounts, VGC's chart of accounts includes the following: Service Revenue, Salaries and Wages Expense, Advertising Expense, and Utilities Expense. The January transactions are shown below: a. Received $67,250 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 $34,500 on 1/2; paid $17,300 cash and signed a three-year note for the remainder owed. c. Paid $18,100 for an Internet advertisement run on 1/3. d. On January 4, purchased and received $4,200 of supplies on account. e. Received $225,000 cash on 1/5 from customers for service revenue earned in January. f. On January 6 , paid $4,200 cash for supplies purchased on January 4. g. On January 7, sold 19,000 subscriptions at $14 each for services provided during January. Half was collected in cash and half was sold on account. h. Paid $450,000 in wages to employees on 1/30 for work done in January. i. On January 31, received an electric and gas utility bill for $5,600 for January utility services. The bill will be paid in February. Received $67,250 cash from customers on 1/1 for subscriptions that had already been earned and charged on account in 2020. Record the transaction. Purchased 10 new computer servers for $34,500 on 1/2; paid $17,300 cash and signed a three-year note for the remainder owed. Record the transaction. Paid $18,100 for an Internet advertisement run on 1/3. Record the transaction. On January 4, purchased and received $4,200 of supplies on account. Record the transaction. Received $225,000 cash on 1/5 from customers for service revenue earned in January. Record the transaction. Paid $4,200 cash to a supplier on January 6 . Record the transaction. On January 7 , sold 19,000 subscriptions at $14 each for services provided during January. Half was collected in cash and half was sold on account. Record the transaction. Paid $450,000 in wages to employees on 1/30 for work done in January. Record the transaction. On January 31 , received an electric and gas utility bill for $5,600 for January utility services. The bill will be paid in February. Record the transaction