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 $65,250 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 $34,600 on 1/2; paid $14,400 cash and signed a three-year note for the remainder owed. c. Paid $12,600 for an Internet advertisement run on 1/3. d. On January 4 , purchased and received $3,300 of supplies on account. e. Received $215,000 cash on 1/5 from customers for service revenue earned in January. f. On January 6 , paid $3,300 cash for supplies purchased on January 4. g. On January 7 , sold 19,200 subscriptions at $12 each for services provided during January. Half was collected in cash and half was sold on account. h. Paid $420,000 in wages to employees on 1/30 for work done in January. i. On January 31 , received an electric and gas utility bill for $5,250 for January utility services. The bill will be paid in February. Prepare the statement of retained earnings for the month ended January 31, 2018. You will need to determine and enter accounts and balances to prepare the Statement of Retained Earnings. If there are no dividends, include a line that reports Dividends of zero. 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 $65,250 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 $34,600 on 1/2; paid $14,400 cash and signed a three-year note for the remainder owed. c. Paid $12,600 for an Internet advertisement run on 1/3. d. On January 4 , purchased and received $3,300 of supplies on account. e. Received $215,000 cash on 1/5 from customers for service revenue earned in January. f. On January 6 , paid $3,300 cash for supplies purchased on January 4. g. On January 7 , sold 19,200 subscriptions at $12 each for services provided during January. Half was collected in cash and half was sold on account. h. Paid $420,000 in wages to employees on 1/30 for work done in January. i. On January 31 , received an electric and gas utility bill for $5,250 for January utility services. The bill will be paid in February. Prepare the statement of retained earnings for the month ended January 31, 2018. You will need to determine and enter accounts and balances to prepare the Statement of Retained Earnings. If there are no dividends, include a line that reports Dividends of zero