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 following transactions occurred during the January month:

a$.$ Received $$66,750$ 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 $$36,400$ on $1/2$; paid $$15,700$ cash and signed a three$-$year note for the remainder owed.

c$.$ Paid $$11,700$ for an Internet advertisement that ran today on $1/3.$

d$.$ On January $4,$ purchased and received $$5,400$ of supplies on account.

e$.$ Received $$210,000$ cash on $1/5$ from customers for service revenue earned but not previously recorded in January.

f$.$ On January $6,$ paid $$5,400$ cash for supplies purchased on January $4.$

g$.$ On January $7,$ sold $11,700$ subscriptions at $$14$ each for services provided during January. Half was collected in cash and half was sold on account.

h$.$ Paid $$350,000$ in wages to employees on $1/30$ for work done in January.

i$.$ On January $31,$ received an electric and gas utility bill for $$6,210$ for January utility services. The bill will be paid in February.

Analyze the effect of the January transactions on the accounting equation, and indicate the account, amount, and direction of the effect of each transaction. $($Enter any decreases to Assets, Liabilities, and Stockholder's Equity with a minus sign.$)$