In addition to the above accounts, VGC$\text{'}$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 $$71,750$ cash from customers on $\frac{1}{1}$ for subscriptions that had already been earned and charged in $2020.$

b$.$ Purchased $10$ new computer servers for $$40,800$ on $\frac{1}{2}$; paid $$15,600$ cash and signed a three$-$year note for the remainder owed.

c$.$ Paid $$15,100$ for an Internet advertisement that ran today on $\frac{1}{3}.$

d$.$ On January $4,$ purchased and received $$4,500$ of supplies on account.

e$.$ Received $$220,000$ cash on $\frac{1}{5}$ from customers for service revenue earned but not previously recorded in January.

$f.$ On January $6,$ paid $$4,500$ cash for supplies purchased on January $4.$

g$.$ On January $7,$ sold $13,800$ subscriptions at $$13$ each for services provided during January. Half was collected in cash and half was sold on account.

$h.$ Paid $$370,000$ in wages to employees on $\frac{1}{30}$ for work done in January.

i$.$ On January $31,$ received an electric and gas utility bill for $$5,750$ for January utility services. The bill will be paid in February.

Use the dropdowns to select the accounts properly included on the classified balance sheet. You will need to determine and

enter the balance of the Common Stock and Retained Earnings accounts in the Stockholders' Equity section.