Options are:

• Accounts Payable
• Accounts Receivable
• Accumulated Amortization
• Accumulated Depreciation
• Advertising Expense
• Amortization Expense
• Bad Debt Expense
• Bank Charges Expense
• Buildings
• Cash
• Common Stock
• Copyrights
• Cost of Goods Sold
• Deferred Revenue
• Delivery Expense
• Depreciation Expense
• Dividends
• Dividends Payable
• Donation Revenue
• Equipment
• Franchise Rights
• Goodwill
• Income Tax Expense
• Income Tax Payable
• Insurance Expense
• Interest Expense
• Interest Payable
• Interest Receivable
• Interest Revenue
• Inventory
• Land
• Legal Expense
• Licensing Rights
• Logo and Trademarks
• Notes Payable (long-term)
• Notes Payable (short-term)
• Notes Receivable (long-term)
• Notes Receivable (short-term)
• Office Expense
• Patents
• Prepaid Advertising
• Prepaid Insurance
• Prepaid Rent
• Rent Expense
• Rent Revenue
• Repairs and Maintenance Expense
• Retained Earnings
• Salaries and Wages Expense
• Salaries and Wages Payable
• Selling, General, and Administrative Expense
• Service Revenue
• Short-term Investments
• Software
• Supplies
• Supplies Expense
• Travel Expense
• Utilities Expense
• Vehicles

! Required information [The following information applies to the questions displayed below.] Vanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly subscription of $13. At the start of January 2021, VGC's income statement accounts had zero balances and its balance sheet account balances were as follows: Cash $ 2,340,000 Accounts Receivable 238,000 Supplies 17,eee Equipment 899,000 Buildings 467,600 Land 2,170,000 Accounts Payable 121,000 Deferred Revenue 121,000 Notes Payable (due 2025) 76,000 Common Stock 2,800,000 Retained Earnings 3,013,000 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 $57,500 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 $42,800 on 1/2; paid $16,400 cash and signed a three-year note for the remainder owed. c Paid $15,300 for an Internet advertisement run on 1/3. d. On January 4, purchased and received $3,250 of supplies on account. e Received $205,000 cash on 1/5 from customers for service revenue earned in January f. On January 6, paid $3,250 cash for supplies purchased on January 4. g. On January 7, sold 17,300 subscriptions at $13 each for services provided during January. Half was collected in cash and half was sold on account. h. Paid $400,000 in wages to employees on 1/30 for work done in January. i. On January 31, received an electric and gas utility bill for $6,300 for January utility services. The bill will be paid in February Required: 1. 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.) Assets Liabilities + Stockholders' Equity a. a. + a. + I b b + C + d e + f. + 9 9 h