Required information The following information applies to the questions displayed below.] Wanishing Games Corporation (VGC) operates a massively multiplayer online game, charging players a monthly Subscription of $12. At the start of January 2021, VGC's income statement accounts had zero balances and its balance sheet account balances were as follows: Cash Accounts Receivable Supplies Equipment Buildings Land Accounts Payable Deferred Revenue Notes Payable (due 2025) Common Stock Retained Earnings $ 1,590,000 245,000 17,800 922,000 435,000 1,250,000 137,000 140,000 81,000 2,800,000 1,301,800 1 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: